{"id":67031,"date":"2016-09-06T12:54:35","date_gmt":"2016-09-06T07:24:35","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=67031"},"modified":"2017-01-27T12:58:10","modified_gmt":"2017-01-27T07:28:10","slug":"payments-made-to-sub-contractor-not-to-be-included-while-calculating-the-turnover-under-section-6-b-karnataka-sales-tax-act-1957","status":"publish","type":"post","link":"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\/","title":{"rendered":"Payments made to sub-contractor not to be included while calculating the turnover under Section 6-B, Karnataka Sales Tax Act, 1957"},"content":{"rendered":"

Supreme Court<\/strong>: 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 negative, the Court held that the sales tax is payable on the transfer of property and the ‘turnover’ also means aggregate amount for which goods are bought or sold, etc. Therefore, transfer of property in goods is the necessary concomitant in ascertaining the sale and, thus, in the process calculating the turnover\/total turnover.<\/p>\n

It was further explained that the total amount paid or payable to the dealer as a consideration for ‘transfer of property in goods’, which is involved in execution of the works contract, is to be treated as ‘total turnover’. This Rule, thus, specifically restricts the total turnover in respect of those goods, alone, where the property has been transferred. Thus, transfer of property in goods, becomes necessary event and unless there is a transfer of property, the amount paid is not to be included in the total turnover. The amount paid to the sub-contractor is not for transfer of property in goods.<\/p>\n

The bench of Dr. A.K. Sikri and R.F. Nariman, gave an elaborate explanation to the term \u2018turnover\u2019 and said that an essential element to constitute a transaction as ‘sale’ is the transfer of property in goods. Aggregate amount for which the goods are bought or sold, or supplied or distributed or delivered or otherwise disposed of, in any of the ways referred to under Section 2(t), by a dealer is treated as ‘turnover’ within the meaning of Section 2(v) of the Karnataka Act. There are two variants of this turnover known as ‘taxable turnover’ and ‘total turnover’, the definitions whereof are already reproduced above. ‘Total turnover’ is defined as aggregate turnover in all goods of a dealer at all places of business in the State. However, from this aggregate turnover, certain deductions are permissible under the provisions of the Karnataka Act and when those deductions are allowed from the total turnover, ‘taxable turnover’ id determined on which a dealer is liable to pay tax.<\/p>\n

It was held that Section 5-B deals with levy of tax on transfer of property in goods involved in the execution of the works contract. It is, thus, a special provision made for imposing sales tax on works contract and tax is payable on ‘taxable turnover of transfer of property in goods’. Additionally, in those cases where total turnover of a registered dealer in a year is not less than the turnover specified in sub-sections (1) and (2) of Section 10, such a dealer is liable to pay tax at the rate specified in Section 6-B of the Karnataka Act. [Larsen & Toubro Limited<\/em> v. Additional Deputy Commissioner Of Commercial Taxes<\/em>, 2016 SCC OnLine SC 900<\/a>, decided on 05.09.2016]<\/p>\n","protected":false},"excerpt":{"rendered":"

Supreme Court: The important question before the Court was that for calculating the turnover for the purpose of payment of turnover tax <\/p>\n","protected":false},"author":3,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9,4711],"tags":[],"class_list":["post-67031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","category-taxation"],"yoast_head":"\nPayments made to sub-contractor not to be included while calculating the turnover under Section 6-B, Karnataka Sales Tax Act, 1957 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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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 "Case Briefs"","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":216439,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/03\/section-5b-of-the-kst-act-and-rule-64mi-of-the-kst-rules-operate-in-different-spheres-sc\/","url_meta":{"origin":67031,"position":1},"title":"Section 5B of the KST Act and Rule 6(4)(m)(i) of the KST Rules operate in different spheres: SC","author":"Prachi Bhardwaj","date":"July 3, 2019","format":false,"excerpt":"Supreme Court: When the bench of AM Khanwilkar and Ajay Rastogi, JJ was called upon to decide whether the condition of \u2018use in the same form in which such goods are purchased\u2019 under Rule 6(4)(m)(i) of the KST Rules expands the scope of charging section i.e. Section 5B under KST\u2026","rel":"","context":"In "Case Briefs"","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":254248,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/15\/parliament-entitled-to-make-policy-choices-on-fiscal-issuesheres-why-supreme-court-upheld-constitutionality-of-section-543-of-cgst-act\/","url_meta":{"origin":67031,"position":2},"title":"‘Parliament entitled to make policy choices on fiscal issues’;Here’s why Supreme Court upheld constitutionality of Section 54(3) of CGST Act","author":"Prachi Bhardwaj","date":"September 15, 2021","format":false,"excerpt":"\u201cA claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.\u201d","rel":"","context":"In "Case Briefs"","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\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":316633,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/11\/cci-notifies-cci-determination-of-monetary-penalty-guidelines-2024-legal-news\/","url_meta":{"origin":67031,"position":3},"title":"CCI notifies Competition Commission of India (Determination of Monetary Penalty) Guidelines, 2024","author":"Kriti","date":"March 11, 2024","format":false,"excerpt":"CCI issues guidelines to bring transparency in method of calculating penalties.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Competition Commission of India","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Competition-Commission-of-India-2.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Competition-Commission-of-India-2.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Competition-Commission-of-India-2.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Competition-Commission-of-India-2.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":94111,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/12\/21\/benefit-of-lower-rate-of-income-tax-on-digital-turnover-for-small-businesses\/","url_meta":{"origin":67031,"position":4},"title":"Benefit of lower rate of income tax on digital turnover for small businesses","author":"Saba","date":"December 21, 2016","format":false,"excerpt":"Measures for Promoting Digital Payments & Creation of Less-Cash Economy:\u00a0 Benefit of lower rate of Income Tax on digital turnover for small businesses The benefit of lower rate of Income tax on digital turnover for small businesses up to a turnover of Rs.2,00,000,00 (Rupees Two Crore), announced by the Government\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":246451,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/03\/sales-tax\/","url_meta":{"origin":67031,"position":5},"title":"[Sales Tax] Ori HC | Once the material is offered for inspection, the delivery shall be \u201cdeemed to have been completed\u201d on that very date, Freight charges were rightly raised separately\u00a0","author":"Editor","date":"April 3, 2021","format":false,"excerpt":"Orissa High Court: A Division Bench of S. Muralidhar CJ and B.P. Routray, J. allowed the petition and held that the Tribunal was incorrect in holding that the freight shown in the sale bill separately is part of the sale price. It is held that the Petitioner is entitled to\u2026","rel":"","context":"In "Case Briefs"","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\/67031","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=67031"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/67031\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=67031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=67031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=67031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}