Supreme Court · 2008 INSC 982 · Decided 26 August 2008
State of Andhra Pradesh ORS. v. Larsen and Tourbo LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 982 · [2008] 12 S.C.R. 843
- Case number
- CIVIL APPEAL No. 5239/2008
- Decided
- 26 August 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(29A)(b)
Headnote
COURT REPORTS [2008) 12 S.C. R. A Dismissing the appeal, the Court ~ELD: 1.1. Section 4(7) of the Andhra Pradesh Value Added Tax Act, 2005 is a Code by itself. It begins with a non-obstante clause. It sta!es that every dealer executing works contract shall pay tax on the value of go.ods at the 8 transfer of property in goods involved in the execution of a works contract and the said transfer of property in C such goods takes place when the goods are incorporated in the works. [Para 16] 1- The State of Madras v. Mis. Gannon.Dunkerley and Co. (Madras) Ltd.(1958) 9 STC 353; Mis. Gannon
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