Supreme Court · 1992 INSC 315 · Decided 17 November 1992
Builders' ASSOCIATION.OF India v. State of Karnataka and Others
- Court
- Supreme Court of India
- Citation
- 1992 INSC 315 · [1992] SUPP. 3 S.C.R. 88
- Case number
- CIVIL APPEAL No. 990/1991
- Decided
- 17 November 1992
- Bench
- M.H. KANIA, J.S. VERMA, S.C. AGRAWAL, YOGESHWAR DAYAL, A.S. ANAND (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366
Headnote
ASSOCIATION.OF INDIA v. STATE OF KARNATAKA AND OTHERS NOVEMBER 17, 1992 [M.H. KANIA, CJ, J.S. VERMA, S.C: AGRAWAL, YOGESHWAR DAY AL AND DR. A.S. ANAND, JJ.) Kamataka Sales Tax Act, 1957/Kamataka Sales Tax Rules: Sections 2(m), (n) (t) (u), 5-B, 6 and Sixth Schedule/Rule 6(4}-Works Con- C in execution of works con­ tract-Deemed sa/es-Fmng situs thereof-Vaijdity of. D Constitution_ of India, 1950 : Articles 14, 136, 366(29-A)(b) and Seventh Schedule List II Entry 54-Enactinent of Kamataka Sales Tax Act, 1957-Section SB r/w Sixth Schedule-Legislative competence of-Levy of
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