Supreme Court · 1983 INSC 201 · Decided 16 December 1983
Hindustan Aeronautics Limited v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 1983 INSC 201 · [1984] 2 S.C.R. 248
- Case number
- CIVIL APPEAL No. 1386/1977
- Decided
- 16 December 1983
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK, SABYASACHI MUKHERJI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Sales Tax Law-Karnataka Sales Tax Act-Exfgibility to tax-Contracts for servicing reassembling l.A,F Planes which includes supply of materials by the "con­ tractor" if the ·~owner" did not supply them, and only if the owners Dy. Financial Advisor authorises them-Whether part of one contract of executing the works contracts no! attracting Sales Tax. The appellant is a manufacturer of spare parts and accessories of various aircrafts ·and has also established facilities for assembling, servicing, repairing. • overhauling of aircrafts, their instruments
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)