Supreme Court · 2007 INSC 104 · Decided 2 February 2007
M/S. B.G. Shirke Construction Technologies (P) LTD. v. The ADDL. Commissioner of Commercial Taxes
- Court
- Supreme Court of India
- Citation
- 2007 INSC 104 · [2007] 2 S.C.R. 248
- Case number
- CIVIL APPEAL No. 439/2007
- Decided
- 2 February 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Sales Tax: Karnataka Sales Tax Act, 1957: ss. 8-A(5)(a), 20(5), 22(A)(l) and 24 C and Notification No. FD.43, CSL 94(iv) dated 31.3.94: Exemption Notification-Assessee-dealer engaged in manufacture of prefabricated pillars, column etc. purchasing Tower Cranes availing rebate in tax in terms of A D crane is a hoisting machine used to lift and move heavy loads-Tower cranes a have built in jacks to raise the crane through opening in the floor as building goes up-Cranes are taken apart and lowered after completion of buildings-High Court rightly observed that Tower cranes
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