Supreme Court of India · 2019-07-02
M/S CRAFT INTERIORS (P) LTD. vs THE JOINT COMMISSIONER OF COMMERCIAL TAXES(INTELLIGENCE), BANGALORE
- Citation / case number
- SC 2007/20741
- Court
- Supreme Court of India
- Petitioner
- M/S CRAFT INTERIORS (P) LTD.
- Respondent
- THE JOINT COMMISSIONER OF COMMERCIAL TAXES(INTELLIGENCE), BANGALORE
- Author
- HON'BLE MR. JUSTICE AJAY RASTOGI
- Bench
- HON'BLE MR. JUSTICE AJAY RASTOGI HON'BLE THE CHIEF JUSTICE
Judgment text excerpt
The Supreme Court upheld the validity of Rule 6(4)(m)(i) of the Karnataka Sales Tax Rules, 1957, which stipulates that goods must be used in the same form as purchased to qualify for deduction from total turnover. The court clarified that this condition does not expand the scope of the charging section under the KST Act, 1957. Consequently, the appeal was dismissed, affirming the High Court's decision.