Supreme Court · 2016 INSC 852 · Decided 5 September 2016

Larsen & Toubro Limited v. Additional Deputy Commissioner of Commercial Taxes & ANR.

Court
Supreme Court of India
Citation
2016 INSC 852 · [2016] 4 S.C.R. 739
Case number
CIVIL APPEAL No. 2956/2007
Decided
5 September 2016
Bench
A.K. SIKRI, R.F. NARIMAN (2-judge bench)
Outcome
Disposed off
Case type
Civil
Acts & sections cited
Constitution Article 366(29A)(b)

Headnote

739 LARSEN & TOUBRO LIMITED v. ADDITIONAL DEPUTY COMMISSIONER OF COMMERCIAL TAXES &ANR. (Civil Appeal No. 2956 of2007) SEPTEMBER 05, 2016 [A.K. SIKRI AND ROHINTON FALi NARIMAN, JJ.) Karnataka Sales Tax Act, 1957 - s.6B - Total Turnover - Computation of - Assessee has been into business that the value of work entrusted to the sub-contractor not to be taken into account while computing total turnover for the purpose of taxation - Held: The value of the work entrusted to the sub-contractor or payments made to them shall not be taken into consideration while computing total

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