Supreme Court · 2007 INSC 1248 · Decided 7 December 2007
State of Chhattisgarh & ORS. v. M/S. VTP Constructions
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1248 · [2007] 12 S.C.R. 1148
- Case number
- CIVIL APPEAL No. 5679/2007
- Decided
- 7 December 2007
- Bench
- ARIJIT PASAYAT, AFTAB ALAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
CHHA TTISGARH & ORS. v. M/S. VIP CONSTRUCTIONS DECEMBER 7, 2007 B [DR. ARIJIT P ASAY AT AND AFT AB ALAM, JJ.) Chhattisgarh VanijyikKar Adhinihyam, 1994-s.35-Sales Tax­ Deduction at source-Constitutional validity of-Held: The provision C is constitutionally invalid. Sales tax was deducted challenging constitutionality of Section 35. High Court declared the provision as unconstitutional and directed refund of the amount recovered to the respondent. Hence the present appeal. Dismissing the appeal, the Court E HELD: In view of the decisions in Steel Authority's case and Nathapa 's
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)