https://www.taxtmi.com/caselaws?id=160124 The Court upheld the constitutionality of Entry 21 of the Sixth Schedule appended to the Karnataka Sales Tax Act, 1957, clarifying that tax is only levied where there is a transfer of property in goods. The Court validated the Commissioner's clarification on maintenance contracts involving the transfer of goods falling under Entry 21. Regarding the legitimacy of assessment orders and demand notices, the Court directed the petitioners to pursue appeals against them, emphasizing that such issues should be addressed through the appropriate appellate authorities. Ultimately, the petitions were dismissed. en-us Thu, 16 Apr 1998 00:00:00 +0530 Tue, 10 Dec 2013 15:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160124 The Court upheld the constitutionality of Entry 21 of the Sixth Schedule appended to the Karnataka Sales Tax Act, 1957, clarifying that tax is only levied where there is a transfer of property in goods. The Court validated the Commissioner's clarification on maintenance contracts involving the transfer of goods falling under Entry 21. Regarding the legitimacy of assessment orders and demand notices, the Court directed the petitioners to pursue appeals against them, emphasizing that such issues should be addressed through the appropriate appellate authorities. Ultimately, the petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160124