STATE OF CHHATTISGARH & ORS. versus M/S. VTP CONSTRUCTIONS

STATE OF CHHATTISGARH & ORS. versus M/S. VTP CONSTRUCTIONS

Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 is constitutionally invalid as it permits deductions without regard to whether the payments are liable for sales tax, including inter-State, outside, or export sales, which are outside the State's taxing power.

Source-derived case information.

Parties
Appellant: State of Chhattisgarh & Ors.; Respondent: M/S. VIP Constructions
Jurisdiction
India
Judgment Date
07 December 2007
Procedural Posture
Civil Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Sales Tax, Deduction at Source, Works Contracts, Constitutional Validity
Constitutional Law Tax Law Sales Tax Deduction at Source Works Contracts Constitutional Validity

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Parties

State of Chhattisgarh & Ors.

Appellant

M/S. VIP Constructions

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 is constitutionally valid

Ratio Decidendi

Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 is constitutionally invalid as it permits deductions without regard to whether the payments are liable for sales tax, including inter-State, outside, or export sales, which are outside the State's taxing power.

Court Disposition

appeal dismissed

Orders

  • Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 declared unconstitutional
  • Amount collected under Section 35 to be refunded to respondent