Supreme Court · 2007 INSC 205 · Decided 23 February 2007
M/S. Mahim Patram Private LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 205 · [2007] 3 S.C.R. 73
- Case number
- CIVIL APPEAL No. 922/2007
- Decided
- 23 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B U.P. Trade Tax Act, 1948: Section 3-F(J) Sales tax-AYs 2002-03 and 2003-04-Works contract-Levy of sales tax on-Sale price-Manner of determinatio~Assessee was engaged in the C printing of question papers for examination hoards, competitive examination hoards and various universities and boards to a works contract in the course of inter-State trade or commerce-Works contract, as an item of sale, was introduced in S. 2(g) of the Central Sales Tax Act-But no rule has been D framed in regard to the manner in which the sale price of the value of the goods involved in the works contract was
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