Sales tax cannot be imposed on the basis of work contract of supply of goods from Mumbai to Delhi.
ITEM NO.4 COURT NO.7 SECTION XIV
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39203/2019
(Arising out of impugned final judgment and order dated 26-11-2018
in STA No. 1/2018 passed by the High Court Of Delhi At New Delhi)
COMMISSIONER OF VALUE ADDED TAX DELHI Petitioner(s)
M/S. OTIS ELEVATOR COMPANY (INDIA) LTD. Respondent(s)
(FOR ADMISSION and I.R. and IA No.931/2020-CONDONATION OF DELAY IN
FILING and IA No.936/2020-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT and IA No.934/2020-CONDONATION OF DELAY IN
REFILING / CURING THE DEFECTS )
Date : 10-01-2020 This petition was called on for hearing today.
HON'BLE MR. JUSTICE A.M. KHANWILKAR
HON'BLE MR. JUSTICE DINESH MAHESHWARI
For Petitioner(s) Mr. K.M. Nataraj, ASG
Mr. V. Balaji, Adv.
Mr. Sridhar Potaraju, Adv.
Mr. B. V. Balaram Das, AOR
UPON hearing the counsel the Court made the following
We decline to interfere in this Special
Leave Petition. The Special Leave Petition is
Signature Not Verified
Digitally signed by
18:13:27 IST Reason:
In view of the above, pending application(s)
shall stand disposed of.
(NEETU KHAJURIA) (VIDYA NEGI)
COURT MASTER COURT MASTER