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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