Supreme Court · 2016 INSC 591 · Decided 11 August 2016
SMT. B. Narasamma v. Deputy Commissioner Commercial Taxes Karnataka & ANR.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 591 · [2016] 7 S.C.R. 760
- Case number
- CIVIL APPEAL No. 4149/2007
- Decided
- 11 August 2016
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(3), 366(29A)
Headnote
F G H (2016] 7 S.C.R. 760 SMT. B. NARASAMMA v. DEPUTY COMMISSIONER COMMERCIAL TAXES KARNATAKA & ANR. (Civil Appeal No. 4149 of2007) AUGUSTil,2016 [A.K. SIKRI AND R.F. NARIMAN, JJ.) Taxation - Central Sales Tax Act, 1956 - ss.14 & 15 - Goods declared to be of special importance - Rate and the point of taxability when used in execution of works contracts - Held: Works contracts liable to be taxed after the 46''' Constitution amendme/11 are subject to drill of Art. 286(3) r/w s.15, Central Sales Tax Act - Declared goods in question (iron and steel products) that are used in
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