Supreme Court · 2007 INSC 821 · Decided 8 August 2007
State of U.P. and ORS. v. M/S. P.N.C. Construction CO. LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 821 · [2007] 8 S.C.R. 927
- Case number
- CIVIL APPEAL No. 7256/2005
- Decided
- 8 August 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(29A), 366
Headnote
B Constitution of India, 1950: Article 366(29A){b)-Tax on transfer of property on goods involved in a 'works contract ·~He_ld, after the Forty-Sixth Amendment, State Government C is empowered to levy sales tax on value of goods involved in a works contract in the same way in which sales tax has been empowered to levy sales tax on contract value. U.P. Trade Tax Act, 1948: D Ss.2(h), 2(m) and 4B(2)-'Sale'-'Works contract'-Contract for widening of roads - Recognition certificate for purchase of raw material i.e. cement, sand, bitumen, furnace oil, HSD, Lubricant etc. for
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