Larsen & Toubro v. Union of India

1 SCC 364Reported decision1993#1731 most cited
65

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2001 to 2024.

Judgments citing Larsen & Toubro v. Union of India

Bellary Mining Corporation Ltd vs. State of Karnataka

WP/60230/2009HC 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…

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

…in relation to the said works contract, under the provisions of CENVAT Credit Rules, 2004.”2 14. Crucial to the understanding and determination of the issue at hand is the second Gannon Dunkerley judgment which is reported in (1993) 1 SCC 364. By the aforesaid judgment, the modalities of taxing composite indivisible works contracts was gone into. This Court said:- “On behalf of the contractors, it has been urged that under a law imposing a tax on the transfer of property in goods involved in the execution of a works contract under Entry 54 of the State List read with Article 3…

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

…in relation to the said works contract, under the provisions of CENVAT Credit Rules, 2004.”2 14. Crucial to the understanding and determination of the issue at hand is the second Gannon Dunkerley judgment which is reported in (1993) 1 SCC 364. By the aforesaid judgment, the modalities of taxing composite indivisible works contracts was gone into. This Court said:- “On behalf of the contractors, it has been urged that under a law imposing a tax on the transfer of property in goods involved in the execution of a works contract under Entry 54 of the State List read with Article 3…

Commissioner Ofincome Tax Vizag vs. M/S Fish Products Ltd Kakinada

The appeal is allowed

ITTA/7/2001HC Telangana03 Jul 2013
For Appellant: - Nishi Kant SrivastavaFor Respondent: - Smt. Anjoo Devi And Others
Section 147

…. Vs. Commissioner of Income-Tax, Bombay North [1965] 2 SCR 908 at 921- 922, Union of India & Anr. Vs. Raghubir Singh (Dead) By LRs. etc. 6 [1989] 3 SCR 316 at 323, 327, 334, M/s. Gannon Dunkerley and Co. and Others Vs. State of Rajasthan and Others (1993) 1 SCC 364, Belgaum Gardeners Cooperative Production Supply and Sale Society Ltd. Vs. State of Karanataka 1993 Supp (1) SCC 96, Hanumantappa Krishnappa Mantur and Others Vs. State of Karnataka [1992 Supp (2) SCC 213]. We may, however, hasten to add that the Tribunal and the court must, however, exercise their jurisdiction to issue such a direction u…

M/S. Associated Cement Companies Ltd vs. Comnr. of Customs

Appeals are dismissed but in

C.A. No.-000821-000821 - 2000Supreme Court25 Jan 2001
For Respondent: COMMISSIONER OF CUSTOMS

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 28 CASE NO.: Appeal (civil) 821 of 2000 Appeal (civil) 1021 of 2000 Appeal (civil) 1023 of 2000 Appeal (civil) 1027 of 2000 Appeal (civil) 1028 of 2000 Appeal (civil) 1029 of 2000 Appeal (civil) 1030 of 2000 Appeal (civil) 1031 of 2000 Appeal (civil) 1032 of 2000 Appeal (civil) 1033 of 2000 Appeal (civil) 1423 of 2000 Appeal (civil) 1493 of 2000 Appeal (civil) 1494 of 2000 Appeal (civil) 3250-3251 of 2000 Appeal (civil) 3632 of 2000 PETITIONER: M/S ASSOCIATED CEMENT COMPA…