Supreme Court · 2007 INSC 375 · Decided 4 April 2007
M/S. Binani Industries Limited v. Assistant Commissioner of Commercial Taxes, Vi Circle, Bangalore and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 375 · [2007] 4 S.C.R. 797
- Case number
- CIVIL APPEAL No. 1784/2007
- Decided
- 4 April 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Karnataka Sales Tax Act, 1957: Sections 3-A, 5 and 5-C. A B Sales Tax-A Ys 1987-88 to 1996-97-Levy of sales tax-The assessee C was a dealer registered under the Sales Tax Act-His business activities inter-alia included business of leasing machinery, equipment and motor vehicles-Section 5-C of the tax on transfer of the right to use the goods which were treated as a transfer for the purpose of levy of sales tax within the State-Originally, the levy was on "taxable turnover"- D An amendment was brought in 1992 to the said provision substituting the expression ''total turnover''
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