Karnataka Sales Tax Act

Hindustan Aeronautics Ltd, a manufacturer and service provider for aircraft, entered into a 1951 contract with the President of India (the owner) to service, repair and overhaul Air Force aircraft. The contract required the contractor to supply spare parts when the owner failed to do so, with the parts to be treated as…

The State of Karnataka challenged the claim of exemption under Section 5(3) of the Central Sales Tax Act by Azad Coach Builders, a bus‑body manufacturer that supplied completed bus bodies to exporters (TATA/Ashok Leyland) for subsequent export of whole buses. The department argued that the sale was only of bus‑bodies, …

The Central Bank of India had advanced a loan to Siriguppa Sugars & Chemicals Ltd. secured by a pledge of the company's sugar stock. The company defaulted, and the Recovery Authority seized the pledged sugar without the bank's consent, leading to its sale. The High Court, pending a writ appeal, ordered that portions of…

The State of Punjab appealed against the High Court’s decision that the Commissioner of Excise and Taxation could not extend the three‑year limitation period for passing a sales‑tax assessment after that period had expired. The assessee, M/s Shreyans Indus Ltd., had filed returns for assessment years 2000‑01 to 2003‑04…