M/S. BHARAT HEAVY PLATES & VESSELS LTD. vs STATE OF KARNATAKA — SLP(C) No. 1088 - 1089/2005

Case under Section IV-C. Status: Disposed.

Disposed

CNR: SCIN010009852005

Filing Date

11-Jan-2005

Registration No

SLP(C) No. 1088 - 1089/2005

Diary Number

985/2005

Order Date

04-Dec-2008

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 15-Jun-2026

Acts & Sections

Section IV-C

Petitioner(s)

  1. 1.M/S. BHARAT HEAVY PLATES & VESSELS LTD.

    Adv. M. VIJAYA BHASKAR

Respondent(s)

  1. 1.STATE OF KARNATAKA

Case History

  1. Case disposedDisposed

  2. 04-Dec-2008

    ROP - of Main CaseView PDF

  3. 05-Nov-2008

    ROP - of Main CaseView PDF

  4. 04-Sep-2008

    ROP - of Main CaseView PDF

  5. 31-Jan-2005

    ROP - of Main CaseView PDF

  6. 11-Jan-2005

    Case filed

    Registration No. SLP(C) No. 1088 - 1089/2005

View Full Judgment
casestatus.in Summary

Case Summary: On 04/12/2008, the Supreme Court dismissed Bharat Heavy Plates & Vessels Ltd.'s special leave petitions challenging the Karnataka High Court's judgment. The Court upheld the Tribunal's factual findings regarding the nature of the contract, definition of plant and machinery, applicable tax rates, and disallowance of labour charge deductions for unregistered subcontractors, finding no grounds for interference. The Court also declined to consider the question of iron and steel being declared goods under Section 14 of the Central Sales Tax Act, 1956, as it was not raised before the trial court. This case analysis is maintained by casestatus.in based on publicly available court records.

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