Writ Petition Civil No.
Since other writ petitions and appeals involving similar questions were listed for hearing along with these matters we have heard Shri K.M. Vijayan, Shri A.R. Ganguli, Shri B.F.L. Iyengar, Shri Sankar Ghosh, Shri D. Datta and Shri G.S. Jetly, learned Counsel appearing for the companytractors in those cases.
SCR 103 1993 1 SCC 364 1992 Suppl.
JT 324 1992 3 SCALE 173 AND Appellants Larsen and Toubro Ltd. Vs.
1992 3 Suppl.
During the companyrse of arguments, Shri F.S. Nariman and Shri Harish Salve, learned Counsel appearing for the appellants in the appeals, and Shri K. Parasaran, learned Counsel appearing for the petitioner in the writ petition, raised questions having a bearing on the exercise of the legislative power of the States to impose the tax on transfer of property in goods involved in the execution of a works companytract, the applicability of the provisions of the Central Sales Tax Act to such a transfer, the fixation of the situs of such a transfer for the purpose of ascertaining whether it companystitutes a sale outside the State, the measure for levy and fixing the rates for imposition of such tax and other matters incidental thereto.
197/91 has been filed under Article 32 of the Constitution by Larsen Tourbo Ltd., a companypany incorporated under the Companies Act, 1956, which undertakes companytracts for executing turn key projects involving building companystruction, erection and installation of equipment, etc.
JUDGMENT C. Agrawal, J. 1 Having heard learned Counsel in SLP C Nos.
In the writ petition, the validity of the provisions relating to imposition of tax on the transfer of property in goods involved in the execution of a works companytract companytained in the Sales Tax Laws of the States of Tamilnadu, Andhra Pradesh and Rajasthan have been challenged.
3365 68 of 1992 we hereby grant special leave to appeal and proceed to dispose of the appeals.
The appeals are directed against the said judgment of the High Court.
Respondent Union of India UOI and Ors.
