REGENT COMPUTRONICS PVT. LTD.

MAHIM PATRAM PRIVATE LTD Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

MESSRS GOVIND SARAN GANGA SARAN V. COMMISSIONER OF SALES TAX AND OTHERS. [REFERRED TO]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
ADDITIONAL INCOME TAX OFFICER CIRCLE I SALEM VS. E ALFRED [REFERRED TO]
GURSAHAI SAIGAL IN ALL APPEALS VS. COMMISSIONER OF I T PUNJAB IN ALL APPEALS [REFERRED TO]
SUDHIR CHANDRA NAWN VS. WEALTH TAX OFFICER CALCUTTA [REFERRED TO]
YOGENDRA NATH NASKAR VS. COMMISSIONER OF INCOME TAX CALCUTTA [REFERRED TO]
KHEMKA AND COMPANY AGENCIES PVT LIMITED STATE OF MYSORE VS. STATE OF MAHARASHTRA: GULDAS NARASAPPA THIMMAIAH OIL MILLS [REFERRED TO]
COMMISSIONER OF INCOME TAX BANGALORE COMMISSIONER OF INCOME TAX KERALA VS. B C SRINIVASA SETTY:SHRI SYED HUSSAIN SAHEB:M N SANKARANARAYANAN NAIR [REFERRED TO]
GANNON DUNKERLEY AND CO LARSEN AND TOUBRO LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
NAGPUR IMPROVEMENT TRUST VS. VASANTRAO [REFERRED TO]
STATE OF WEST BENGAL VS. KESORAM INDUSTRIES LIMITED [REFERRED TO]
SNEH ENTERPRISES VS. COMMISSIONER OF CUSTOMS NEW DELHI [REFERRED TO]
SADASHIV DADA PATIL VS. PURUSHOTTAM ONKAR PATIL [REFERRED TO]
ISPAT INDUSTRIES LTD VS. COMMISSIONER OF CUSTOMS MUMBAI [REFERRED TO]
ISPAT INDUSTRIES LTD VS. COMMISSIONER OF CUSTOMS MUMBAI [REFERRED TO]
J SRINIVASA RAO VS. GOVT OF A P [REFERRED TO]

JUDGEMENT

(1.) Leave granted.

(2.) Appellant herein is engaged, inter alia, in the printing of questions papers for examination boards, competitive examination boards, recruitment boards and various universities and boards situate outside the State of Uttar Pradesh. It carries on a highly specialized and secretive work. The activities of the appellant admittedly amounts to a works contract in the course of inter-State trade or commerce.

(3.) The Central Sales Tax Act, 1956 (for short, 'the 1956 Act) was enacted to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of imports into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce.

Click here to view full judgment.

MAHIM PATRAM PRIVATE LTD Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address