THE ADDL.COMMISSIONER OF COMMERCIAL TAXE vs M/S. BANGALORE BODY BUILDERS P. LTD. — C.A. No. 4686/2007

Case Summary: CA No. 4686/2007 Outcome: The Supreme Court dismissed the Additional Commissioner of Commercial Taxes' appeal on October 5, 2007. The Court held that Bangalore Body Builders was entitled to the 4% concessional tax rate under the 1979 Karnataka notification for sales to BEML (placed on behalf of Railway Administration) for the 1991-92 assessment year, as the Government of Karnataka's own 1991 clarification supported this exemption and the assessment was completed before the clarification's 1997 withdrawal. This case analysis is maintained by casestatus.in based on publicly available court records.