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1 - 10 of 18 (0.21 seconds)Section 2 in The Rajasthan Sales Tax Act, 1994 [Entire Act]
The Rajasthan Sales Tax Act, 1994
M/S Larsen & Toubro Limited & Anr vs State Of Karnataka & Anr on 26 September, 2013
In view of the clarification of law with regard to imposition of tax on the sale of goods in the works contract, in the judgment of Larsen and Toubro Limited and Anr. Vs. State of Karnataka and Anr.(supra), the question of law, does not require any further discussion for its determination. The findings with regard to sale of pipes involved in the works contract, are findings of fact, which do not required any interference by us in these matters.
Gannon Daunkerley & Co. & Ors vs State Of Rajasthan & Ors on 17 November, 1992
33. On the aforesaid findings, and after considering the judgment of Hon'ble Supreme Court in Builders Association of India and others Vs. Union of India and others(supra) and Gannon Dunkerley & Co. Vs. State of Rajasthan(supra), it was held that the exemption Notification dated 29.03.2001, cannot be given retrospective effect and will only apply prospectively with effect from the year 2001-02 onwards.
Builders Association Of India & Ors. ... vs Union Of India & Ors. Etc. Etc on 31 March, 1989
33. On the aforesaid findings, and after considering the judgment of Hon'ble Supreme Court in Builders Association of India and others Vs. Union of India and others(supra) and Gannon Dunkerley & Co. Vs. State of Rajasthan(supra), it was held that the exemption Notification dated 29.03.2001, cannot be given retrospective effect and will only apply prospectively with effect from the year 2001-02 onwards.