Supreme Court · 2019 INSC 1314 · Decided 4 December 2019
Great Eastern Shipping CO. LTD. v. State of Karnataka & ORS.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1314 · [2019] 17 S.C.R. 856
- Case number
- CIVIL APPEAL No. 3383/2004
- Decided
- 4 December 2019
- Bench
- ARUN MISHRA, M.R. SHAH, BHUSHAN RAMKRISHNA GAVAI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(29A)(d), 5C
Headnote
Karnataka Sales Tax Act, 1957: s.5C r/w. Art.366(29A)(d) of the Constitution of India - Charter Party Agreement - By the company (owner of the ship) with Manglore Port Trust for a period of six months - Notification by the Revenue asking the registered as a dealer under the Act, as the agreement attracted tax u/s.5C of the Act - The company repudiated its exigibility to tax on the ground that it had not transferred the rights to the Port Trust - Writ petition inter alia on the ground that the Act does not extend to
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