Supreme Court Upholds Validity of Rule 6(4)(m)(i) of Karnataka Sales Tax Rules — Condition of 'Same Form' for Deduction in Works Contracts Not Ultra Vires Section 5B of KST Act. Rule 6(4)(m)(i) read with Explanation III is a deduction provision and does not expand the charging section; it is constitutionally valid.
2 Jul 2019The appellant, M/s Craft Interiors (P) Ltd., is a private limited company engaged in interior decoration. It purchased goods like timber, plaster of p...
