This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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Madras General Sales tax Act , 1939
S.2(i): Works contract -Lift installation- Construction- Building products – Manufacture, supply and installation of lifts- A contract for manufacture, supply and installation of lifts is a works contract [ S. 4, 5 ,6 ,7 , Constitution of India ,Art, 366(29A)(b) ,Finance Act , 1994 , S, 65(29) , S. 2 , Maharashtra Lifts Act , 1939, S .3(e), Sale of Goods Act 1930 , S.21 ]

Kone Elevator India (P) Ltd. v. State of Tamil Nadu (2014) 7 SCC 1/(2014) 71VST9 (SC)/2014 (304) ELT 161 (SC)

Karnataka Value Added Tax, 2003
S.4: Liability to tax and rates thereof – Works Contract-rate of tax-Karnataka VAT Act- Rate of tax applicable on the various goods involved in the execution of works contract as per specific entry in the rate schedules [ S. 3(1) , 4(1)( c ) ]

State of Karnataka v. Durga Project Inc. (2018)4 SCC 633/(2018) 66 GST 476 (SC)

Karnataka Value Added Tax, 2003 S. 2 (36): Turnover means – Valuation – Deduction of trade discount from total turnover – discount was not relatable to the sales effected by the relevant tax invoices – All trade discounts are allowable as permissible deductions. [ S. S.2(34), 64(1); Karnataka Value Added Tax Rules, 2005, R.3(2) (c)]

Maya Appliances (P) Ltd v. Addl CCT (2018) (2) SCC 756/AIR 2018 SC 810 (2018) 66 GST 210 (SC)/2018-TIOL-47-SC-VAT-LB

Karnataka Sales Tax Act, 1957
S. 8A: Power of State Government to notify exemption and reductions of tax – Maximum ( or Max ) Retail Price ( MRP) – MRP of a packaged product-Inclusive of all taxes-Cannot establish the collection of sales tax over the product [ Standard of Weights and Measures Act , 1976 , Rule 6 ]

Dy. CCT v. Hindustan Lever Ltd 2016 SCC Online SC 646

Karnataka Sales Tax Act, 1957
S. 5C:Levy of tax on the transfer of the right to use any goods- Transfer of right to use – Charter Party Agreement [ Andra Pradesh General Sales tax Act 1957 , S 5E, Constitution of India , Art, 28, 246(4), 286, 297(3), 366(29A)(d) ]

Great Eastern Shipping Co. Ltd. v. State of Karnataka (2020) 35 SCC 354/(2020) 78 GST 98/MANU/SC/1674/2019

Goods and Services Tax (Compensation to States) Act, 2017
S.11: Other provisions relating to Cess- GST Compensation Cess – Valid – Traceable to Articles 246A, 248 as well as 270 [Constitution of India Arts , 39, 245, 246(1) 246A, 248, 254, 269, 270, 271, 366(26A )

UOI v. Mohit Mineral (P) Ltd (2019) 2 SCC 599/AIR 2018 SC 318/(2018) 69 GST 743 (SC)

S. 271(1)(c) : Penalty – Concealment – Employee Stock ownership Plan- Tax was deducted at source- Mistake of tax consultant – No intention to conceal income or deliberate default on part of assessee – Levy of penalty is not justified .

Sushil Kumar Bhati v. ITO (2020) 81 ITR 218 ( Delhi ) (Trib)

S.271(1)(c): Penalty — Concealment – Not recording of satisfaction -Penalty is held to be not valid .

Gurusamy Ramamurthy v .ITO (2020) 81 ITR 9 ( Chennai ) (Trib)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Advancing loans on hundi– Cash credits – Books of account not rejected – Assessing officer has passed a detailed order while dealing and adjudicating the issues – Revision order is quashed .[ S. 68 ,143(3)

Vinod Bhandari v. PCIT (2020) 81 ITR 237/ ( 2021 )) 214 TTJ 157 (Indore) (Trib)

S.254(1) Appellate Tribunal – Pronouncement of orders — Extraordinary situation In Light of Covid-19 Pandemic and lockdown — Period of Lockdown days to be excluded .

Arvind Metals and Minerals P. Ltd. v ACIT (2020) 81 ITR 648 (Kol) (Trib)