Dr D Y CHANDRACHUD, J CIVIL APPEAL NO 811 OF 2018 Arising out of SLP C No 27048 of 2013 1 The State of Karnataka is in appeal from a judgment of a Division Bench of the High Court dated 28 September 2012.
3 The dealer sought a further clarification on the issues that were raised in the original application about the rate of tax on iron and steel used in the execution of civil works companytracts.
On the other hand, in the case of a numbermal sale of goods, the aggregate sale price paid for a particular companymodity companystitutes the taxable turnover.
4 Subsequently, an order was passed in revision by the Commissioner of Commercial Taxes Karnataka , Bangalore, holding that the orders of AAR were erroneous and prejudicial to the interests of the revenue.
