M/S MYCON CONSTRUCTION LTD. vs STATE OF KARNATAKA

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 core issue concerned whether the amendments to the tax levy on works contracts and their retrospective application were unconstitutional. The Court reviewed the High Court of Karnataka's finding that these provisions were valid and constitutional.