Larsen and Toubro Limited and Anr. vs State of Karnataka and Anr.
Non-applicability of dominant nature test-States empowered to levy tax on materials used in contractrendering service or where ultimate transaction was transfer of immovable property-The dominant nature test had no application and the traditional decisions holding that the substance of contract should be seen had lost their signifi [LexDoc Id : 449970]
Sahyadri Sahakari Sakhar Karkhana Ltd. vs State of Maharashtra and Ors.
Limitation: Right accruing to party on expiry of limitation not taken away by subsequent Act-Subsequent Act to govern proceedings if it enlarged time while period of limitation prescribed under old Act had not expired-Limitation was a matter of procedural law yet where a right was accrued to the party because the prescribed period of limitation had expired this accr [LexDoc Id : 440925]