M/S.XEROX MODICORP LIMITED vs STATE OF KARNATAKA — C.A. No. 3339/2000

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010088321999

Filing Date

07-Jun-1999

Registration No

C.A. No. 3339/2000

Diary Number

8832/1999

Order Date

24-Aug-2005

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 04-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.M/S.XEROX MODICORP LIMITED

    Adv. UMESH KUMAR KHAITAN

Respondent(s)

  1. 1.STATE OF KARNATAKA

Case History

  1. Case disposedDisposed

  2. 24-Aug-2005

    Judgment - of Main CaseView PDF

  3. 24-Aug-2005

    ROP - of Main CaseView PDF

  4. 03-Aug-2005

    ROP - of Main CaseView PDF

  5. 02-Aug-2005

    ROP - of Main CaseView PDF

  6. 05-May-2005

    ROP - of Main CaseView PDF

  7. 04-May-2005

    ROP - of Main CaseView PDF

  8. 07-Jun-1999

    Case filed

    Registration No. C.A. No. 3339/2000

View Full Judgment
casestatus.in Summary

Case Summary: Xerox Modicorp Limited v. State of Karnataka The Supreme Court upheld Karnataka's sales tax assessment on Xerox's maintenance agreements, holding that parts and consumables supplied under Full Service Maintenance Agreements (FSMA) and Spares Service Maintenance Agreements (SSMA) constitute taxable sales. The Court rejected Xerox's argument that maintenance contracts are purely service contracts, finding that parts replacement and toner/developer supplies involve transfer of property in tangible goods for a price, satisfying the definition of sale under the Sales Tax Act. This case analysis is maintained by casestatus.in based on publicly available court records.

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