Supreme Court · 2018 INSC 205 · Decided 6 March 2018
State of Karnataka and ANR. v. M/S Durga Projects Inc
- Court
- Supreme Court of India
- Citation
- 2018 INSC 205 · [2018] 3 S.C.R. 115
- Case number
- CIVIL APPEAL No. 811/2018
- Decided
- 6 March 2018
- Bench
- DIPAK MISRA, D.Y. CHANDRACHUD, A.M. KHANWILKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Karnataka Value Added Tax Act, 2003 - s. 4(1)(c) and (b) - Works contracts prior to 1.04.2006 - Rate of tax applicable - Held: KVAT Act 2003 did not provide a uniform rate of tax prior to 01.04.2006 on goods involved in the execution of works contract - It would be enacting s. 4(1)(b), the legislature intended to prescribe a uniform rate of tax, prior to 1.4.2006, for goods incorporated in a works contract - Scheme legislated upon in s. 4(1) envisaged specific rates of tax on goods falling within the Second, Third and Fourth Schedules - Section
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