M/S. Mycon Construction Limited vs State Of Karnataka & Anr

The Supreme Court examined the constitutionality of Section 17(6) of the Karnataka Sales Tax Act, 1957, as amended by Act No. 5 of 1996 and Act No. 7 of 1997. The central issue was whether these amendments, specifically regarding the levy of tax on works contracts and the retrospective application of Clause (i) of sub-section 6, were unconstitutional. The Court reviewed the High Court of Karnataka's findings which had upheld the validity of the provisions.