Supreme Court · 2008 INSC 86 · Decided 22 January 2008
M/S Indian Dairy Machinery CO. LTD. v. Assistant Commissioner of Commercial Taxes
- Court
- Supreme Court of India
- Citation
- 2008 INSC 86 · [2008] 1 S.C.R. 1092
- Case number
- CIVIL APPEAL No. 584/2008
- Decided
- 22 January 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Karnataka Sales Tax Act, .1957 - s. 17(6) and 17(7) (as amended) - Benefit of composition of tax - Claim of - Dealer- assessee received goods by way of stock transfers from outside c the State for execution of works contract within the State - Agreement between to 1.4.2002 - Amended provision of s. 17 (7) coming into effect from 1.4. 2002 · - Held: In view of the amended provision of s. 17(7), assessee ~ not entitled to benefit of composition - Expression 'receives' D includes receipt in any manner and also receipt by stock transfer - Further,
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