Supreme Court · 2008 INSC 33 · Decided 9 January 2008
M/S. Imagic Creative PVT. LTD. v. The Commissioner of Commercial Taxes & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 33 · [2008] 1 S.C.R. 457
- Case number
- CIVIL APPEAL No. 252/2008
- Decided
- 9 January 2008
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246, 366
Headnote
"* - Kamataka Value Added Tax Act, 2003 - Value added tax - Levy of- On the value of entire sale including the creation of concept whereon service tax already paid - Propriety of - c Held: In the instant case Value Added Tax is not payable on the value of the entire sale, irrespective of service - Service tax and Value Added Tax being mutually exclusive, have to be made applicable having regard to the respective parameters of service tax and sales tax as D envisaged in a composite contract - Where application of Parliamentary and a Legislative Act comes up for consideration,
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