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Documents citing Builders' Association Of India vs State Of Karnataka & Ors on 17 November, 1992

Larsen And Toubro Limited vs State Of Tamil Nadu And Another on 23 December, 1992

(e) The State shall be at liberty to bring to life, force and effect section 3-B by appropriate legislation, including subordinate legislation in accordance with the principles and dicta laid down by the Supreme Court of India in the decisions in (i) Gannon Dunkerley and Co. v. State of Rajasthan [1993] 88 STC 204 supra; (1992) 2 MTCR 474 and (ii) Builders Association of India v. Stage of Karnataka [1993] 88 STC 248 supra; (1992) 2 MTCR 542.
Madras High Court Cites 48 - Cited by 8 - Full Document

Tamil Nadu Mosaic Manufacturers ... vs State Of Tamil Nadu And Another on 24 February, 1995

Further, we are of the view that the provisions contained in section 3-B particularly, the deduction provisions contained in sub-section (2)(b) of section 3-B are quite in accordance with the principles laid down by the Supreme Court in Gannon Dunkerley's case [1993] 88 STC 204 and the Builders' Association case [1993] 88 STC 248. In these circumstances, we are of the view that the sub-sections (2)(b) and (2)(e) of section 3-B of the Act are perfectly valid and we reject the contention of the learned counsel for the appellant that section 3-B is invalid because sub-section (2) (e) limits the expenses towards labour charges and other like charges only to the actual charges incurred in connection with the execution of the works contract without providing for the inclusion of the profit margin of the contractor. Accordingly, the questions raised in points Nos. 3 and 4 are answered in the negative.
Madras High Court Cites 48 - Cited by 8 - Full Document

India Equipment Leasing Ltd. vs Deputy Commissioner Of Commercial ... on 29 June, 1998

11. This judgment was assailed before the apex Court and the appeals were dismissed in [1993] 88 STC 248 (Builders Association of India v. State of Karnataka). It was however, observed that definition fixing situs of sale has to be read subject to the provisions excluding sale in the course of inter-State trade or commerce or export sales. It was observed as under (at page 254) :
Karnataka High Court Cites 31 - Cited by 2 - Full Document

Orient Engineering Construction vs State Of Bihar And Ors. on 27 February, 1998

3. Another set of writ petitions which were listed before us in the last month, on the basis of decision in Builders Association case [1992] 85 STC 362 (Pat) [FB] ; (1992) 1 PLJR 1 [FB] have been disposed of rendering those petitions infructuous inasmuch as the provisions of Section 25A of the Act has been declared ultra vires in the said decision and hence the question of realising sales tax from the petitioners, who are carrying on business of works contract does not arise.
Patna High Court Cites 10 - Cited by 0 - Full Document

I. T. C. Classic Finance And Services vs Commissioner Of Commercial Taxes on 7 March, 1995

38. The principle that where a State law while defining the expression "sale" makes the situs a relevant consideration for the purpose of determining a deemed sale, the same cannot bring within its ambit inter-State sales or in the course of import and export was again emphasised by. The Supreme Court in Builders' Association of India v. State of Karnataka [1993] 88 STC 248; AIR 1993 SC 991. Interpreting Explanation (3)(a) to clause (t) of section 2 of the Karnataka Sales Tax Act, under which, for considering the character of a deemed sale, situs is the sole determinant, the Supreme, Court expressed the view :
Andhra HC (Pre-Telangana) Cites 45 - Cited by 18 - Full Document

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

In view of the decisions of the Supreme Court in Builders Association of India v. Union of India , Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204 and Builders' Association of India v. State of Karnataka [1993] 88 STC 248, it is now well-established that it is competent for the State Legislature to impose tax on transfer of property in goods involved in the execution of a works contract and the petitioners can escape liability only if they are able to establish that the photographic work done by them will not come within the term 'works contract'. As stated by me earlier, these are the matters which are required to be examined by the assessing authority on the basis of the returns filed by the petitioners and depending upon the nature of the work carried out by them. It is not possible to generally lay down that in all cases of processing and supplying of photographs, photoprints and photo negatives, there is no element of works contract involved and there is no transfer of property in goods.
Karnataka High Court Cites 27 - Cited by 2 - P V Shetty - Full Document
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