S L Oberia Minerals Pvt Ltd vs Ce & Cgst Meerut-I on 29 August, 2024
S L Oberia Minerals Pvt Ltd vs Ce & Cgst Meerut-I on 29 August
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81 - 90 of 1343 (1.44 seconds)Praveg Communications India Ltd vs Service Tax - Ahmedabad on 10 April, 2023
some other form. This is the
position after the Constitution (46th Amendment) Act, 1982 whereby the
legislatures of the States were empowered to levy sales ... under Sales Tax law would be pertinent.
(A) Prior to the 46th Amendment of the Constitution, levy of sales tax on sale of
goods involved
New Tech Electricals vs Cgst & Ce Kanpur on 2 December, 2024
down the correct law as it referred to pre 46th
Amendment judgments in arriving at its conclusions which
had lost their validity. The Court also ... specifically
commented that after 46th Amendment, State is
empowered to levy sales tax on the material used even in
those contracts where "the dominant
Udaipur vs Navdeep Traders on 28 April, 2023
Bench in the case of Larsen and Toubro
(supra) wherein the 46th Amendment of 1982 has been
appreciated to have widened the concept of sale ... under
Article 366 (29A) (b) of Constitution as was introduced vide 46th
Amendment of 1982 Act.
16. We observe that the very basis of 46th
Foto Flash vs Bangalore Service Tax- I on 29 March, 2022
amounted to
"works contract". They took advantage of the 46th Amendment of
the Constitution and the consequent amendment to the definition ... Commission was accepted by the Government of India.
Consequently, the 46th amendment was enacted. Article 366 was,
therefore, amended by inserting a definition
Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August, 2015
regard to the said recommendation of the Law Commission, the
Constitution (46th Amendment) Act was passed in 1983 by which
Parliament accepted the 3rd alternative ... This challenge was ultimately repelled and this Court
stated:-
“… After the 46th Amendment, it has become possible for the
States to levy sales
Commissioner Of Income Tax vs Ankitech Pvt Ltd. on 11 May, 2011
question was a
single and indivisible works contract. After the 46th
Amendment the works contract which was an indivisible
one is by a legal fiction ... other for supply
of labour and services. After the 46th Amendment, it has
become possible for the States to levy sales tax on the
value
M/S. Kone Elevator India Pvt. Ltd vs State Of T.N. & Ors on 6 May, 2014
Toubro (supra), a
three-Judge Bench opined that after the 46th Amendment, the thrusts
laid down therein are not of much help in determining whether
Tata Main Hospital vs The State Of Jharkhand And Ors. on 7 September, 2007
place in the course of interstate trade or commerce. Prior to 46th amendment of the Constitution, composite contracts like work contracts, hire purchase contracts ... contracts were not assessable as contracts for sale of goods. By 46th amendment of the Constitution, Article 336 (29-A) of the Constitution was amended
M/S International Hospital Pvt. Ltd. vs State Of U.P. And 2 Ors. on 6 February, 2014
introduction of Article 366 (29-A) in the Constitution by the 46th Amendment since that has been the subject matter of a considerable amount ... restricted meaning as contained in the Sale of Goods Act . The 46th Amendment to the Constitution was brought into force so as to provide