Supreme Court · 2020 INSC 414 · Decided 5 June 2020
State of Orissa v. M/S. B. Engineers & Builders LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 414 · [2020] 6 S.C.R. 801
- Case number
- CIVIL APPEAL No. 2516/2020
- Decided
- 5 June 2020
- Bench
- A.M. KHANWILKAR, INDIRA BANERJEE, DINESH MAHESHWARI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Orissa Sales Tax Act, 1947 - ss.2(g),(jj) & 5(2)(AA) - Amendment in 1947 Act for levying sales tax on works contracts - Circular dated 04.11.1986 issued for reimbursement of sales tax paid by contractor in case of works contracts executed on or after 07.04.1984 on production - Works contracts executed by respondent no.1 - Sales tax levied for 1998-99 to 2000- 01 on the taxable turnover - Respondent claimed reimbursement - In the meantime, in view of another Circular, it was directed that no reimbursement of sales tax be made under Clause 45.2
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