Composite Contracts and Applicability of Sales Tax on Photography M/s. Rainbow Colour Lab and Anr, vs. State of Madhya Pradesh; (AIR 2000 SC 808) M/s. Associated Cement Companies Ltd. etc. etc. vs. Commissioner of Customs; (AIR 2001 SC 862) Bharat Sanchar Nigam Ltd. vs. Union of India; (2006) 3 SCC 1 R. Mini Colour Lab v. Tamil Nadu… Read More Case List: Sales Tax
Case History: Prior to the 46th Amendment of the Indian Constitution, composite contracts such as works contracts, hire-purchase contacts and catering contracts were not assessable as contracts for sale of goods. The locus classicus holding the field was State of Madras v. Gannon Dunkerley & Co. 9 STC 353 (SC). The classic concept of sale was… Read More Composite Contract of Service and Sale
CASE LIST Chartered Accountants and Architects, Levy On All India Federation of Tax Practitioners & Ors. vs. Union of India, (2007) 7 SCC 527 Service tax was a value added tax or a general tax which applies to all commercial activities involving production of goods and provision of services. Difference between service tax and sales tax… Read More Service Tax
CASE LIST State has the power to impose VAT on sale of under-construction Property (under Work Contracts) Gannon Dunkerley and Co. vs. State of Rajasthan, (1993) 1 SCC 364 K. Raheja Development Corporation vs. State of Karnataka, (2005) 5 SCC 162 – As long as the agreement was entered into before the construction was “complete”, it would… Read More VAT
CASE LIST Taxability of Profit from Supply of Equipment Outside India Ishikawajima Harinia Heavy Industries Ltd. v. DIT, Mumbai, (2007) 3 SCC 481 – No part of profit arising from the supply of equipment outside India would be chargeable to tax in India.
CASE LIST A copyrighted article does not fall within the purview of Royalty (under the Finland DTAA) Director of Income Tax vs. Ericsson, 343 ITR 370 Director of Income Tax vs. M/s. Nokia Networks Oy,  358 ITR 259 (Delhi) [Summary] Director of Income Tax vs. Infrasoft Ltd., (2014) 264 CTR (Del) 329 [Summary] Payments to Satellite Operators for… Read More Royalty / Fees for Technical Services (FTS)