Larsen & Toubro v. Union of India

1 SCC 364Reported decision1993#1750 most cited

What is Larsen & Toubro v. Union of India authority for?

Tax on the transfer of property in goods involved in composite indivisible works contracts, under Article 366(29-A)(b) and Entry 54 of the State List, is assessed solely on the value of the goods, not the entire contract value.

65

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2001 to 2024.

Also referred to as

Larsen & Toubro v. Union of India · Gannon Dunkerley judgment · 1993 1 SCC 364 · works contract tax · composite indivisible works contract · transfer of property in goods · Article 366(29-A)(b) · Entry 54 State List · measure of tax · valuation of goods · sales tax works contract

Judgments citing Larsen & Toubro v. Union of India

PRINCIPAL COMMISSIONER OF INCOME TAX-4 vs. GOMANTAK EXIMIS LTD.,

ITA/1163/2018HC Delhi15 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 115JSection 2Section 2(14)(iii)

…at word as used in sub-cl. (a) of cl. (1) of s. 2 of the I.T. Act, 1961? (3) If such income is “revenue” within the meaning of that word as used in s. 2(1)(a), whether it is “revenue derived from land”? 6 (2001) 1 SCC 364 7 1980 SCC OnLine Bom 345 Digitally Signed By:KAMLESH KUMAR Signing Date:23.07.2024 16:18:30 Signature Not Verified ITA 1163/2018 Page 12 of 17 (4) Whether the expression “agricultural land” in s. 2(14)(iii) means the same thing as the expression “land which is used for agricultural purposes” in s. 2(1)(a)? 19. The first of t…

M/S.S B MINERALS vs. STATE OF KARNATAKA

WP/17000/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S KUMARASWAMY MINERAL EXPORTS LTD vs. STATE OF KARNATAKA

WP/15432/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S GAVISIDDESWARA ENTERPRISES vs. THE STATE OF KARNATAKA

WP/17583/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

SMT.R.MALLAMMA vs. STATE OF KARNATAKA

WP/31145/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

S V SRINIVASULU S/O LATE S.V.CHETTY vs. THE STATE OF KARNATAKA

WP/15795/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

SRI. M.SRINIVASULU vs. STATE OF KARNATAKA

WP/15985/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S MEHBOOB TRANSPORT COMPANY vs. STATE OF KARNATAKA

WP/15954/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S. S.B MINERALS vs. STATE OF KARNATAKA

WP/31129/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S GOGGA GURUSANTHIAH & BROS vs. STATE OF KARNATAKA

WP/16145/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S. THE SANDUR MANGANESE & IRON ORE LTD, vs. STATE OF KARNATAKA

WP/31148/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

SRI.S.A.THAWAB vs. STATE OF KARNATAKA

WP/10712/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S B ASHWATHNARAYANA SINGH & CO., vs. STATE OF KARNATAKA & OTHERS

WP/31327/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

H N PREMAKUMAR S/O LATE H.N.N. SETTY vs. STATE OF KARNATAKA REP BY ITS SECRETARY

WP/6721/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

BANASHANKARI IRON ORE MINES vs. THE STATE OF KARNATAKA

WP/31184/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S SANDUR MANGANESE AND IRON ORE LTD vs. STATE OF KARNATAKA

WP/29222/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S KUMARASWAMY MINERAL EXPORTS vs. STATE OF KARNATAKA

WP/31191/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S TRIDENT MINERALS & OTHERS vs. STATE OF KARNATAKA

WP/30928/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S NADEEM MINERALS vs. STATE OF KARNATAKA

WP/15809/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

VEDANTA LIMITED vs. STATE OF KARNATAKA

WP/44793/2013HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

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