Supreme Court · 2007 INSC 546 · Decided 9 May 2007
State of Jharkhand and ORS. v. Voltas LTD., East Singhbhum
- Court
- Supreme Court of India
- Citation
- 2007 INSC 546 · [2007] 6 S.C.R. 276
- Case number
- CIVIL APPEAL No. 2408/2007
- Decided
- 9 May 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Companies Act
Headnote
JHARKHAND AND ORS. f v. f VOLTAS LTD., EAST SINGHBHUM MAY 9, 2007 B [S.B. SINHA AND MARKANDEY KA TJU, JJ.) Sales Tax-Bihar Sales Tax Act-Section 21-Bihar Sales Tax Rules- .... ,. Rule 13A-Taxable turnover in case of works contract-Permissible c deductions-Held: It is not merely the labour only the value of the goods sold can be taxed as sales tax. "' Bihar Finance Act-s.24, proviso-Sales tax assessment proceedings in D respect of works contract-Re-assessment pursuant to remand was to be done within two years-But actually made after more than six years-Held: Proceedings were
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