9911796707
TMI Blog2007 (8) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is filed challenging the order dated July 10, 2007 passed by the learned single judge in W.P. No. 16305 of 2006 dismissing the writ petition. The petitioner/appellant had challenged the order dated July 3, 2006 under section 28(6) of the Karnataka Sales Tax Act levying certain amount of turnover tax for the years 2000-01 to 2004-05 on the petitioners. The facts disclose that the first pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned single judge as well as before this court that as definition "works contract" referred to is a contract in which property passes for accretion to the owner of the land and by corollary, there cannot be a transfer of property to the person, who is not the owner and non-owner can never be a transferee effecting purchase and he is not liable to pay the turnover tax. In this regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rguing at length pointed out that the law laid down in K. Raheja Development Corporation's case [2005] 141 STC 298 in the light of the aforesaid earlier decisions of Higher Constitutional Benches should not have been used by the learned single judge to dismiss the writ petition. In our view, so far as the definition of "works contract" in almost similar situation as in the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
