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Documents citing Wipro Infotech Ltd. vs Deputy Commissioner Of Commercial ... on 16 April, 1998

Associated Cement Companies Ltd. And ... vs State Of Karnataka And Ors. on 22 October, 2003

The material on record would show that there is no such finding in terms of para 22 of the Wipro's case by the Sales Tax Officer. On the other hand, a notice has been issued by the Commissioner for Industrial Development without there being an opinion by the Sales Tax Officer when this show cause notice was issued a very detailed objection has been filed by the petitioner contending interalia that the said amendment runs counter to the Division Bench judgment. Personal hearing was given and thereafter the impugned endorsement has been issued. It is very necessary to quote the original certificate issued by the authorities.
Karnataka High Court Cites 3 - Cited by 1 - R Gururajan - Full Document

M/S. Wipro Ltd vs State Of Kerala on 13 November, 2007

(16). The Tribunal has not looked into the terms and conditions of the annual maintenance contract that was entered into between the supplier and the customer and secondly, simply following the observations made by the Karnataka High Court in the case of Wipro Infotech Ltd. Vs. Deputy Commissioner of Commercial Taxes { (2000) 120 STC 159} where the Entry 21 of the Sixth Schedule to the Act relating to full service and maintenance of instruments, equipment, appliances or plant and machinery, has proceeded to hold that the annual maintenance contract that is entered into by the assessee Company with its customer is a contract which would fall under the Residuary Entry. This S.T.Rev.24/2004 & con.cases -8- conclusion, in our opinion, cannot be sustained, in the light of the language employed in Entry 22 of the Fourth Schedule to the KGST Act. To arrive at a proper conclusion, it is expected of the Tribunal to look into the terms and conditions of the annual maintenance contract and then only come to the conclusion whether it would fall under Entry 22 of the Fourth Schedule to the KGST Act.
Kerala High Court Cites 3 - Cited by 0 - H L Dattu - Full Document
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