2024 (7) TMI 1352 - SCH - VAT and Sales Tax

Deemed sale or not - supply of 'goods' defined under Section 2(h) (iii) should have been sub-clause (ii) and 2(h) (iv) of the GST Act - it was held by High Court that 'it is found that no transfer of right to use the goods provided by the assessee to the contractors for constructing, erecting or laying out the power grids, sub-stations and transmission lines for the assessee.' - HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petitions are, accordingly, dismissed.

Summary

Issues Involved: Dismissal of Special Leave Petitions under Article 136 of the Constitution of India.

In this judgment delivered by the Supreme Court, the Hon'ble Mr. Justice Abhay S. Oka and the Hon'ble Mr. Justice Augustine George Masih presided over the case. The petitioner was represented by a team of lawyers led by Mr. Vikramjit Banerjee, A.S.G., and the respondent was represented by Mr. Balbir Singh, Sr. Adv. The Court, after hearing the arguments, condoned the delay and proceeded to state that no grounds for interference were found within their jurisdiction under Article 136 of the Constitution of India. Consequently, the Special Leave Petitions were dismissed, and any pending applications were also disposed of by the Court. The judgment was concise and clear, indicating a straightforward decision by the Court based on the lack of merit in the petitioner's case. The dismissal of the Special Leave Petitions signifies the finality of the Court's decision on the matter, bringing an end to the legal proceedings in this particular case.