Supreme Court · 1992 INSC 312 · Decided 17 November 1992
Gannon Dunkerley and CO. A.ND ORS. ETC. ETC. v. State of Rajasthan and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 312 · [1992] SUPP. 3 S.C.R. 103
- Case number
- CIVIL APPEAL No. 4861/1992
- Decided
- 17 November 1992
- Bench
- M.H. KANIA, J.S. VERMA, S.C. AGRAWAL, YOGESHWAR DAYAL, A.S. ANAND (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32
Headnote
Constitution of India 195(}-Artic/es 286, 366 (29-A) (b ), Schedule VII List II Entry 54-Transf er of property in goods involved in execution of works contract-:-Levy of sales tax-State Legislature whether'f:ompetent to legis­ late-Value of goods-Whether would constitute measure of t~Value for central legislation emphasised. B c Central Sales Tax Act, 1956-Section 2(g), 3, 4, 5, 14, 15-Works contract-Transfer of property of goods involved in such contract-'Deemed D sale'-State Legislature-Whether competent to provide for tax of such sale. Rajasthan Sales Tax Act 1954:
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