Search Results Page
Search Results
1 - 10 of 18 (0.28 seconds)Section 2 in The Finance Act, 2018 [Entire Act]
Article 366 in Constitution of India [Constitution]
Section 4 in The Rajasthan Value Added Tax Act, 2003 [Entire Act]
M/S. Larsen & Toubro Ltd vs Union Of India & Ors on 18 January, 2005
88. This does not however allow State to entrench
upon the Union list and tax services by including the
cost of such service in the value of the goods. Even in
those composite contracts which are by legal fiction
deemed to be divisible under Art 366(29A), the value
of the goods involved in the execution of the whole
transaction cannot be assessed to Sales Tax. As was
said in Larsen & Toubro Vs. Union of India(supra):-
D.K. Agarwal, (Staff No. 20357), Joint ... vs Union Of India (Uoi) Through The ... on 4 December, 2006
The
learned Court has held that the judgment of BSNL Vs. UOI:
Article 246 in Constitution of India [Constitution]
The Central Sales Tax Act, 1956
Tamil Nadu Value Added Tax Act, 2006
Bharat Sanchar Nigam Ltd. & Anr vs Union Of India & Ors on 2 March, 2006
The said case was duly
considered in Bharat Sanchar Nigam Limited (supra) along
with other judgments of the Apex Court and only thereafter giving
the concept of Aspect Theory and Predominant Test, the
classification of service and sale was made out. The facts of above
case are distinguishable and therefore, not applicable in the
present case.