The Maharashtra Sales Tax On The Transfer Of Property In Goods Involved In The Execution Of Works Contracts Reenacted Act 1989 - Judgment Search Results

The Commissioner of Sales Tax Maharashtra State, Bombay Vs. M/S. R.M.D ...

Court : Mumbai

Reported in : 1999(1)BomCR1; 1999(2)MhLj615

..... of tax on transfer of property in goods involved in the execution of works contracts has undergone a complete change with the 46th amendment of the constitution and the enactment of the maharashtra sales tax on the transfer of property in goods involved in the execution of works contract act 1985 and reenactment thereof in the form of the 1989 act .....

The Commissioner of Sales Tax Vs. M/S.Ramdas Sobhraj

Court : Mumbai

..... as a dealer under the maharashtra sales tax on transfer of property in goods involved in execution of works contract reenacted act 1989 works contract act and also under the said act b the respondent assesses carries ..... l of section 2 of the maharashtra sales tax on the transfer of property in goods involved in execution of works contracts re enacted act 1989 read with the 46th amendment of .....

The Commissioner of Sales Tax Vs. M/S.Ramdas Sobhraj

Court : Mumbai

..... as a dealer under the maharashtra sales tax on transfer of property in goods involved in execution of works contract reenacted act 1989 works contract act and also under the said act b the respondent assesses carries ..... l of section 2 of the maharashtra sales tax on the transfer of property in goods involved in execution of works contracts re enacted act 1989 read with the 46th amendment of .....

Union of India (Uoi) and anr. Vs. Alok Kumar Dass and ors.

Court : Supreme Court of India

Reported in : JT2000(7)SC429; (2001)9SCC297

because only value of goods sold can be taxed as sales tax 4 we are astonished to see such an order per respondent works contract s b sinha markandey katju jj taxable turnover bihar sales tax act 1959 held not merely labour b sinha markandey katju jj taxable turnover bihar sales tax act 1959 held not merely labour charges which are deductible from b sinha markandey katju jj taxable turnover bihar sales tax act 1959 held not merely labour charges which are deductible from contract but all other charges amounts also except value of goods sold in execution of works contract because only value of other charges amounts also except value of goods sold in execution of works contract because only value of goods sold can amounts also except value of goods sold in execution of works contract because only value of goods sold can be taxed merely labour charges which are deductible from value of works contract but all other charges amounts also except value of goods the writ petitioners had not locus standi to challenge the action of dot in cancelling the licence of the licensee on

DIn Dayal Vs. Gur Saran Lal and ors.

Court : Allahabad

Reported in : AIR1920All253(2); (1920)ILR42All336

dongre 1993 mah lj 74 1993 lab ic 1858 overruled maharashtra employees of private schools conditions of service regulations act 1978 run by the cantonment board is a primary school and it is not a school recognised by any such board comparable dismiss this appeal with costs act no iv of 1882 transfer of property act section 56 marshalling application of doctrine as 56 marshalling application of doctrine as between purchases of different properties subject to the same mortgage act no iii of 1907 sections 16 and 34 insolvency property of application sold in execution of decree before order of adjudication but after filing of cannot entertain appeals filed under section 9 by the employees working in schools which are established and administered by the cantonment court is correct we therefore dismiss this appeal with costs act no iv of 1882 transfer of property act section 56

B. Seenaiah and Co. Vs. Commercial Tax Officer and ors.

Court : Andhra Pradesh

Reported in : [2001]124STC248(AP)

r m savant jj jurisdiction of school tribunal constituted under maharashtra employees of private schools conditions of service regulations act 3 down by this court in n m goel co v sales tax officer 1989 72 stc 368 squarely applies to the and standing trees agreed to be severed are liable to tax on the turnover of purchase with effect from june 1 and would be subjected to tax as there was a transfer of property in goods at the time of incorporation of present case contended that as there was no transfer of property in goods as the title continued to be with the deemed sale has all the incidents of a sale of goods involved in the execution of a works contract where the as held by the apex court a deemed sale is involved and therefore the petitioner contractor is liable to tax in hyderabad during the relevant years in question the petitioner had executed certain works under agreements entered with the r b department it was held that even in a single and indivisible works contract there is a deemed sale of the goods which and services in the instant case there are no separate contracts for the sale of the goods and for execution of of employees in certain private schools and provisions of the act shall apply to all private schools in the state whether court in n m goel co v sales tax officer 1989 72 stc 368 squarely applies to the second point raised

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

also challenged the vires of rule 13a of the bihar sales tax rules 1983 as amended by notification dated 01 2 challenged the vires of rule 13a of the bihar sales tax rules 1983 as amended by notification dated 01 2 2000 of the works contract the property in which is not transferred in the course of execution of a works contract and etc used in the execution of the works contract the property in which is not transferred in the course of execution works contract this is because only the value of the goods sold can be taxed as sales tax it may be of new roads 25 5 river training and floodprotection work involving boulder and brick pitching excluding earthwork 40 6 in the other form shall be as under a labour charges for execution of the works b b amount paid to a sub 1 a earthwork in all types of soiland in all works on canals roads embankments small dams etc by manuallabour and works contracts 50 11 in the case of photography andprinting contracts 30 12 in the case of sculpturalcontract or contracts relating the powers conferred by section 58 of the bihar finance act xx xx xx xx xx xx xx31 in our considered the case of jamshedpur contractors association v state of bihar 1989 75 stc 132 on the ground that said rule provides

Bharat Varnish Mfg. Co. Vs. the State of Maharashtra

Court : Mumbai

Reported in : [1983]53STC365(Bom)

in respect of inter state sales was determined by the sales tax officer at rs 25 94 912 this amount included respect of inter state sales was determined by the sales tax officer at rs 25 94 912 this amount included freight is whether under the provisions of the central sales tax act 1956 sales tax is payable on the price as mentioned is whether under the provisions of the central sales tax act 1956 sales tax is payable on the price as mentioned on freight to pay basis the documents pertaining to the goods so despatched were sent through the bank and the buyer the affirmative that is to say in favour of the department and against the assessees 8 the applicants will pay to december 1974 as showing the terms and conditions of the contracts placed with them for the assessment period in question on is whether under the provisions of the central sales tax act 1956 sales tax is payable on the price as mentioned

State of A.P. Vs. Colorama Printers (Pvt.) Ltd., Begumpet, Hyd.

Court : Andhra Pradesh

Reported in : 1998(3)ALD220

in view of this the revision is dismissed no costs sales tax works contract sections 2 t and 2 c of chemicals and zink plates from outside the state the commercial tax officer was of the view that the ink was transferred in work contract remained the property of assessee and not transferred to consumer held in circumstances tax cannot be levied on of works contract materials used in work contract remained the property of assessee and not transferred to consumer held in circumstances ordert n c rangarajan j 1 this tax revision is directed against the order of the sales tax 1995 whether tax can be levied on materials consumed in execution of works contract materials used in work contract remained the tax can be levied on materials consumed in execution of works contract materials used in work contract remained the property of argue that subsequent to the amendment consumables used in works contracts are deemed to be sold for the purpose of levy in regard to the definition of sale in the apgst act it is only after that amendment in 1995 perhaps the

Arvind Construction Co. Pvt. Ltd. Vs. Sales Tax Commissioner and anr.

Court : Orissa

Reported in : 106(2008)CLT493

make crawl air drill machine from the manufacturers located in maharashtra and paid full value of central sales tax i e within the state of orissa towards its final destination the sales tax officer dadhimachhagadia check gate has passed the impugned order paid sales tax in full as required under central sales tax act thus transaction was completed transaction hence there existed no no right or title to the goods in question were transferred to any other person within the state of orissa it case of a completed transaction under the central sales tax act in which the entire tax liability has been paid without bill duly filed in and signed by the consignor of goods carried rule 79 establishment of check gates and inspection of 2004 and he also submitted a copy of the agreement executed between the petitioner and o m c ltd and claimed and whether the petitioner is carrying on service contract or works contract and whether the petitioner maintains a canteen and whether or not and whether the petitioner is carrying on service contract or works contract and whether the petitioner maintains a canteen such a transaction to comply with rules either the ovat act 2004 or rules 2005 in this respect rule 81 of