M/S. JOHNSON LIFTS PVT. LTD. vs ASSISTANT COMMISSIONER( WORKS CONTRACT) — C.A. No. 7583/2014
Case under Section I-B. Status: DISPOSED.
CNR: SCIN010037302007
Filing Date
05-Feb-2007
Registration No
C.A. No. 7583/2014
Diary Number
3730/2007
Order Date
01-Aug-2014
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Data as of 19-Jun-2026
Acts & Sections
Petitioner(s)
M/S. JOHNSON LIFTS PVT. LTD.
Adv. K. K. MANI
Respondent(s)
ASSISTANT COMMISSIONER( WORKS CONTRACT)
Adv. P. V. DINESH (Dead / Retired / Elevated) R. SATHISH
Orders
The Supreme Court granted leave and disposed of Johnson Lifts' appeals challenging the Assistant Commissioner (Works Contract) Ernakulam's assessment order dated 30.11.2006. The Court directed the Assessing Officer to re-examine the assessment in light of the Constitution Bench's judgment in Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu (2014). The parties were ordered to appear before the Assessing Officer on 25.08.2014, with Johnson Lifts required to produce the contract for reconsideration. This case analysis is maintained by casestatus.in based on publicly available court records.
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