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1 - 10 of 17 (0.43 seconds)Section 2 in The Rajasthan Sales Tax Act, 1994 [Entire Act]
The Rajasthan Sales Tax Act, 1994
Section 38 in The Rajasthan Sales Tax Act, 1994 [Entire Act]
Karya Palak Engineer, Cpwd, Bikaner vs Rajasthan Taxation Board, Ajmer & Ors on 12 August, 2004
15. A similar question as above, arose before Hon'ble the Supreme Court in the case of Karya Palak Engineer, CPWD, Bikaner v. Rajasthan Taxation Board, Ajmer and Ors. , as is raised in these revision petitions. It was contended in above case that under the terms and conditions of the contract, the material supplied to the contractors remained the absolute property of the Union and the same could not be removed from the site of the work and were at all times open to inspection by the authorities as per the terms and conditions of the contract, if there remains surplus material, then those materials were required to be returned by the contractors. Therefore, the title in the property never transferred to the contractors, and the contractors remained only custodian of such material. It was also contended that no specific consideration was paid for the supply of the goods, therefore, the supply of materials to the contractors did not amount to sale and could not be subjected to sales tax.
Section 58 in The Rajasthan Sales Tax Act, 1994 [Entire Act]
The Explosives Act, 1884
Shekhawat Explosives vs State Of Rajasthan And Anr. on 21 January, 2003
In view of the above, so far as the first contention of the Learned Counsel for the petitioner is concerned, it has no force and in view of the above referred judgments of the Hon'ble Supreme Court, the petitioner cannot get any help from the Division Bench judgment delivered in the case of Shekhawat Explosives v. State of Rajasthan and Anr. RLW 2003(1) Raj. 648.
Section 30 in The Rajasthan Sales Tax Act, 1994 [Entire Act]
Bharat Sanchar Nigam Ltd. & Anr vs Union Of India & Ors on 2 March, 2006
7. Learned Counsel for the petitioner also relied upon the judgment of this Court delivered in the case of Bharat Sanchar Nigam and Anr. v. Union of India and Ors. reported in 2006(14) Tax Update 185.