consideration before a Two Judge Bench of the Supreme Court in RAINBOW COLOUR LAB v. STATE OF MADHYA PRADESH Civil 118(2000) STC 9, with ... EVEREST COPIERS v. STATE OF TAMILNADU as also the decision in RAINBOW COLOUR LAB. After referring to the first three decisions the Supreme Court held
Rainbow Colour Lab vs State Of Karnataka on 16 February, 2023
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
IN THE HIGH ... WRIT PETITION No.1014 OF 2017 (T-KST)
BETWEEN:
M/S. RAINBOW COLOUR LAB,
NO.13, D.J.C. COMPLEX,
HUDSON CIRCLE, BENGALURU
Later the Supreme Court rendered a Judgment in the case of Rainbow Colour Lab and Anr. v. State of Madhya Pradesh ... that the work carried out by M/s. Rainbow Colour Lab was only in the nature of service contract not involving any sale of goods
Surindranath and the same were dismissed
by following the decision in Rainbow Colour Lab &
another Vs. State of Madhya Pradesh and others ... several decisions relating to levy of sales tax
observed that Rainbow Colour Lab requires
consideration in the light of 46th constitutional amendment
to Article
Apex Court in the case of
State of Karnataka Vs Pro Lab & Ors reported in 2015 (81)
Kar.LJ 377 (SC). The relevant observations ... light of subsequent judgments of
this Court with specific rulings that Rainbow Colour
Lab 's case is not longer a good
placed on the following observations of the Supreme Court in Rainbow Colour Lab v. State of Madhya Pradesh [2000] 118 STC 9 wherein the Supreme ... material used in such contract. The conclusion arrived at in Rainbow Colour Lab case ; , in our opinion, runs counter to the express provision contained
Supreme Court in its earlier judgment in the case
of Rainbow Colour Lab and Another vs. State of Madhya
Pradesh and Others ... correctness of the law laid down in the case of
Rainbow Colour Lab supra. The Commissioner of Commercial
Taxes, taking cue from the said judgment
