This court disposed of a writ petition challenging the validity of sales tax on works contract by relying on a Full Bench judgment that upheld the levy.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No.11783 of 1992 Date of decision:21.10.2011
Suraj Mal & others
….Petitioners
Versus
State of Haryana & others ….Respondents
CORAM: HON’BLE MR.JUSTICE HEMANT GUPTA HON’BLE MR.JUSTICE G.S.SANDHAWALIA
Present: Mrs.Vanita Sapra, Advocate for the petitioners,
Mr.Narinder Singh, DAG, Haryana,
Mr.Alok Jagga, Advocate.
HEMANT GUPTA J. (ORAL)
Challenge in the present writ petition is to the provisions of Haryana Act under Section 13 of 1989 amended as Haryana General Sales Tax Act, 1973 levying sales tax on the works contract.
The validity of such law has been examined by a Full Bench of this Court in CWP No.10277 of 1989 titled as 'East India Cotton Manufacture Co. Ltd. Vs. The State of Haryana etc' decided on 22.01.1993. The writ petition was disposed of upholding the validity of the levy of sales tax.
In view of the said fact, the present writ petition is disposed of in the terms of the judgment of the Hon'ble Full Bench as was then applicable.
(HEMANT GUPTA) JUDGE
(G.S.SANDHAWALIA) JUDGE
21.10.2011 sailesh
1 issue framed by the court
Whether the imposition of sales tax on works contract under the Haryana Act is constitutionally valid.
Colour shows how this judgement treated each authority
East India Cotton Manufacture Co. Ltd. Vs. The State of Haryana etcFollowed¶13
CWP No.10277 of 1989
1 provisions across 1 enactments
Suraj Mal & others
State of Haryana & others
Hemant Gupta
G.S. Sandhawalia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
