Supreme Court · 2000 INSC 101 · Decided 25 February 2000
Steel Authority of India v. State of Orissa
- Court
- Supreme Court of India
- Citation
- 2000 INSC 101 · [2000] 1 S.C.R. 1192
- Case number
- CIVIL APPEAL No. 1750/1999
- Decided
- 25 February 2000
- Bench
- S.P. BHARUCHA, S.N. PHUKAN, RUMA PAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
SALES TAX: Orissa Sales Tax Act 1947-Section 13-AA-Provisions amended after C High Court stmck down previous Section 13-AA-4% deduction at source towards sales tax-On Payments made to contractors carrying out works contracts involving trans/ er of property and goods-Appellant made no deduc­ issued and penalty imposed-On challenge High Court held, S.13-AA not ultra vires the Constitution-On appeal Held, sales tax may not be payable D for trans/ er of property in the course of inter-State sales, outside sales and import sales even if works contract involves both trans[ er of
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