Supreme Court · 2005 INSC 376 · Decided 24 August 2005
Xerox Modicorp LIMITED. v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2005 INSC 376 · [2005] SUPP. 2 S.C.R. 895
- Case number
- CIVIL APPEAL No. 3339/2000
- Decided
- 24 August 2005
- Bench
- S.N. VARIAVA, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: Karnataka Sales Tax Act, 1957-Sections 2(1), 2(v) & 5B-Karnataka Sales Tax Rules, 1957-Explanation I to Rule 6(4)--Company doing business in Xerox machines, parts and accessories-Service-cum-maintenance agreen1ent entered into between con1pany and custon1er after sale of Xerox was for a price-There was transfer of property in tangible goods before they got consumed-Hence had all elements of sale. Appellants are a Public Limited Company doing business in Xerox machines, part and accessories. After the Xerox machine is sold to a customer, if the customer so desires, the
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