Supreme Court of India
Great Eastern Shipping Co. Ltd. v. State of Karnataka & Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the Charter Party Agreement tantamount to a deemed sale as there was a transfer of right to use the vessel as provided in Article 366(29A)(d) read with section 5C or section 2(j) of the Karnataka Sales Tax Act.
Judgment, page 61
From the headnote
Karnataka Sales Tax Act, 1957: s.5C r/w. Art.366(29A)(d) of the Constitution of India – Charter Party Agreement – By the company (owner of the ship) with Manglore Port Trust for a period of six months – Notification by the Revenue asking the company to get itself registered as a dealer under the Act, as the agreement attracted tax u/s.5C of the Act – The company repudiated its exigibility to tax on the ground that it had not transferred the rights to the Port Trust – Writ petition inter alia on the ground that the Act does not extend to territorial waters of India and hence State not…
Authorities it was built on
- 2006 Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.
- 1958 The State of Madras v. Gannon Dunkerley & Co., (madras) Ltd.
- 2010 Dlf Universal Ltd. and Anr. v. Director, T & C. Planning Haryana and Ors.
- 2000 20th Century Finance Corporation Ltd. and Anr. v. State of Maharashtra
- 2003 P.t Rajan v. T.P.M. Sahir and Ors.
- 1988 Dr. Baliram Waman Hiray v. Justice B. Lentin and Others
- 1990 British India Steam Navigation Co., Ltd. v. Shanmugha Vilas Cashew Industries and Ors.
- 1978 Union of India v. Gosalia Shipping Private Ltd., Margao, Goa
- 2007 State of Orissa and Anr. v. M/s Asiatic Gases Ltd.
Where later benches applied it
Of those, 1 relied on
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