Supreme Court · 2019 INSC 712 · Decided 2 July 2019
M/S Craft Interiors (P) LTD. v. The Joint Commissioner of Commercial Taxes (Intelligence) & ANR.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 712 · [2019] 8 S.C.R. 899
- Case number
- CIVIL APPEAL No. 8898/2011
- Decided
- 2 July 2019
- Bench
- A.M. KHANWILKAR, AJAY RASTOGI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Karnataka Sales Tax Rules, 1957: r. 6(4)(m)(i) r/w. Explanation to r. 6(4) - Constitutional validity of - Whether the rule ovesteps the substantive/charging provision i.e. s.5B of the Sales Tax Act - Held: Rule 6(4)(m)(i) and s.5B of the Act operate in Section 5B is charging provision while r. 6(4)(m)(i) is a provision for deduction from tax - Rule 6(4)(m)(i) r/w. Explanation III is in clear consonance with the charging provision i.e. s. 5B - In the present case eligibility of the assessee u/r. 6(4) is a clear question of fact which
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