M/S J K CEMENT WORKS vs. THE STATE OF KARNATAKA
STRP/100001/2014HC Karnataka23 Mar 2017
Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI
Section 63Section 65Section 65(1)
92B of the Union List. The word
‘goods’ appearing in Entry No.54 of the State List
has to be understood as defined under Article 366
(12) which defines goods as ‘goods’ includes all
materials, commodities and articles; . Thus, the
meaning of goods assigned under the General
Sales Tax Law or the VAT Law is with reference
to the goods which