Search Results Page

Search Results

1 - 3 of 3 (0.38 seconds)
Documents citing State Of Karnataka . vs M/S Durga Projects Inc on 6 March, 2018

M/S Singh Construction Company, Kathal vs State Of Haryana And Others on 4 February, 2020

A different aspect of the issue involved in the present case came up before the Supreme Court in State of Karnataka and another v. Durga Projects Inc. , (2018) 4 SCC 633. The State of Karnataka had prescribed for a uniform rate of tax for works contract from 1.4.2006, it was argued that prior to prescribing the uniform rate, the residuary entry would be 17 of 20 ::: Downloaded on - 23-02-2020 20:04:28 ::: VATAP No. 12 of 2019 [18] deemed to be providing the uniform rate for the goods involved in the works contract. The contention was rejected and it was held that the scheme of Karnataka Act envisaged specific rates of tax for the goods falling in the Schedule to the Act and the general rate was provided "in respect to other goods" i.e. goods not falling in the Schedule. Relevant portion is quoted below:
Punjab-Haryana High Court Cites 19 - Cited by 2 - A Jhingan - Full Document

Ihi Corporation vs State Of Gujarat on 17 August, 2020

3.4 Mr. Shah would submit that the impugned assessment Page 6 of 20 Downloaded on : Wed Aug 19 20:57:48 IST 2020 C/SCA/8116/2020 CAV JUDGMENT order is not tenable in law to the extent it seeks to levy VAT on the value of the services provided. Mr. Shah further submitted that taxing the construction items under the residuary entry at the highest rate is contrary to the judgment of the Supreme Court in the case of State of Karnataka vs. Durga Projects, 2018 (10) GSTL 513 (SC).
Gujarat High Court Cites 45 - Cited by 0 - V Nath - Full Document
1