{"id":6324,"date":"2015-02-03T11:02:00","date_gmt":"2015-02-03T11:02:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6324"},"modified":"2015-10-14T15:13:19","modified_gmt":"2015-10-14T09:43:19","slug":"entry-25-of-schedule-vi-of-karnataka-sales-tax-act-1957-levying-tax-on-processing-and-supply-of-photographs-etc-held-constitutionally-valid","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/02\/03\/entry-25-of-schedule-vi-of-karnataka-sales-tax-act-1957-levying-tax-on-processing-and-supply-of-photographs-etc-held-constitutionally-valid\/","title":{"rendered":"Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 levying tax on processing and supply of photographs etc. held constitutionally valid"},"content":{"rendered":"<p ><b>Supreme Court: <\/b>In a dispute regarding the constitutional validity of Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 dealing with levy of tax on processing and supply of photographs, photo prints and photo negatives, the 3 Judge Bench of H.L. Dattu, C.J., Dr. A.K. Sikri and Arun Mishra, JJ., held that the Entry 25 is constitutionally valid and set aside the reasoning of the Karnataka High Court which declared Entry 25 of the Schedule VI to be invalid as the State Legislature is not permitted to re enact an already declared unconstitutional provision by application of a different legal principle. The Court further observed that the High Court\u2019s erroneous observation is unsustainable as it did not look into the various aspects of the issue in the correct perspective and ignoring the case laws that declared <i>Rainbow Colour Lab<\/i> v. <i>State of M.P.<\/i>, <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2000_2_SCC_385 \">(2000) 2 SCC 385 <\/a>as a bad law on the competence of the State Legislature to impose sales tax on processing and supply photo, photo prints etc. &nbsp;<\/p>\n<p >Delving into the history of the dispute it was observed that Entry 25 which was inserted via an amendment in 01.07. 1989, was declared unconstitutional by the High Court and later by the Supreme Court following its reasoning in the <i>Rainbow Colour Lab<\/i> case. Subsequently the State Government via an amendment in 2004 re- introduced Entry 25 with a retrospective effect from 01.07.1989 and again the High Court declared the provision unconstitutional in 2005 but without taking into consideration of the fact that <i>Rainbow Colour Lab<\/i> was overruled by <i>ACC Ltd.<\/i> v. <i>Commissioner of Customs<\/i>, <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2001_4_SCC_593 \">(2001) 4 SCC 593<\/a>. The respondents represented by Salman Khurshid challenged the authority of the State Legislature to give a retrospective effect to Entry 25 as it violates Article 265 of the Constitution along with challenging the enactment of the Entry itself. The appellants were represented by S.R. Hegde.<\/p>\n<p   >The Court discussed various case laws dealing with the issue and observed that the High Court\u2019s decision based on the \u2018dominant intention\u2019 principle as laid down by <i>Rainbow Colour Lab <\/i>was erroneous as after 46<sup>th<\/sup> Constitutional Amendment State is empowered to levy sales tax on the material used even in those contracts where the dominant intention of the contract is the rendering of a service, which amounts to a Works Contract. The Court further observed that according to clause 29-A of Article 366, the Works Contract was bifurcated into \u2018sale of Goods\u2019 and \u2018services\u2019, thereby making goods component of the contract exigible to sales tax thus by this logic Entry 25 of Schedule VI of Karnataka Sales Tax Act is constitutionally valid.&nbsp;<span><\/span><i>State of <st1:state w:st=\"on\"><st1:place w:st=\"on\">Karnataka<\/st1:place><\/st1:state> <\/i><span>v. <\/span><i>M\/s. Pro Lab,&nbsp;<\/i><span><a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2015_SCC_OnLine_SC_81 \">2015 SCC OnLine SC 81<\/a><\/span><span>, decided on 30.01.2015<\/span><\/p>\n<p   ><o:p><\/o:p><\/p>\n<p   ><o:p>&nbsp;<\/o:p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: In a dispute regarding the constitutional validity of Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 dealing <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9],"tags":[2759],"class_list":["post-6324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-supremecourt","tag-Entry_25"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Entry 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State of Meghalaya: More Questions than Answers","author":"Bhumika Indulia","date":"August 6, 2022","format":false,"excerpt":"by Abhinav Mukerji* and Raghav Bhatia**","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":67031,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/06\/payments-made-to-sub-contractor-not-to-be-included-while-calculating-the-turnover-under-section-6-b-karnataka-sales-tax-act-1957\/","url_meta":{"origin":6324,"position":2},"title":"Payments made to sub-contractor not to be included while calculating the turnover under Section 6-B, Karnataka Sales Tax Act, 1957","author":"Sucheta","date":"September 6, 2016","format":false,"excerpt":"Supreme Court: The important question before the Court was that for calculating the turnover for the purpose of payment of turnover tax under Section 6-B of the Karnataka Sales Tax Act, 1957, whether payments made to sub-contractor are to be included while calculating the total turnover. Answering the question in\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":212602,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/","url_meta":{"origin":6324,"position":3},"title":"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act","author":"Prachi Bhardwaj","date":"March 28, 2019","format":false,"excerpt":"Supreme Court: While examining the\u00a0applicability\u00a0of\u00a0the\u00a0turnover\u00a0tax\u00a0as\u00a0defined\u00a0under Section\u00a06 B(1)\u00a0of\u00a0the\u00a0Karnataka\u00a0Sales\u00a0Tax\u00a0Act,\u00a01957, the bench of AM Khanwilkar and Ajay Rastogi, JJ held: \u201cthe expression \u2018total turnover\u2019 which has been incorporated as referred to under Section 6\u00adB(1) is for the purpose of identification of the dealers and for prescribing different rates\/slabs. The first proviso to Section\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":256834,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/08\/common-parlance-test-marketability-test-are-tools-for-interpretation-to-arrive-at-a-decision-on-proper-classification-of-a-tariff-entry\/","url_meta":{"origin":6324,"position":4},"title":"[VAT] Kar HC | \u2018Common parlance test, \u2018Marketability test\u2019 are tools for interpretation to arrive at a decision on proper classification of a tariff entry","author":"Editor","date":"November 8, 2021","format":false,"excerpt":"Karnataka High Court: A Division Bench of S. Sujatha and Ravi V Hosmani, JJ., allowed the revision petition and set aside the impugned judgment by the Tribunal. \u00a0The facts of the case are such that the assessee, a registered dealer under the provisions of KVAT Act was engaged in the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":212450,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/27\/ker-hc-s-174-of-kerala-sgst-act-which-saves-proceedings-arising-under-kerala-vat-act-held-valid\/","url_meta":{"origin":6324,"position":5},"title":"Ker HC | S. 174 of Kerala SGST Act which saves proceedings arising under Kerala VAT Act held valid","author":"Bhumika Indulia","date":"March 27, 2019","format":false,"excerpt":"Kerala High Court:\u00a0Dama Seshadri Naidu, J., dismissed a set of writ petitions challenging the legislative competence of the State of Kerala to enact Section 174 of the Kerala State Goods and Services Tax Act, 2017. Section 174 is a saving provision brought about by the State Legislature to save the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=6324"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6324\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=6324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=6324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=6324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}