TMI Blog2007 (8) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 petitioner and one Mr. Dinesh Ranka had entered into an agreement wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nition 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, before this court in this appeal, it is contended that the judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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 case has been well considered by the honourable Supreme Court in the case of K. R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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