Each Branch of a company is a different person
Last updated: 24 September 2008
Court :
Supreme Court
Brief :
The state can levy professional tax on each branch of a person though the person relates to one entity for tax purposes. The SC ruled that each branch of a company is a seperate person as defined with explanation to PT act to levy PT of Rs.2,500/- on each branch.
Citation :
CASE NO.:
Appeal (civil) 1994 of 2002
PETITIONER:
Karnataka Bank Ltd.
RESPONDENT:
State of A.P. & Ors.
DATE OF JUDGMENT: 21/01/2008
BENCH:
S.H. Kapadia & B. Sudershan Reddy
JUDGMENT:
J U D G M E N T
WITH
CIVIL APPEAL NO. 1995 OF 2002
M/s. Ch. Yegnaiah & Sons. Appellant
Versus
The Profession Tax Officer & Anr. Respondents
WITH
CIVIL APPEAL NO. 2400 OF 2002
M/S. Shaw Wallace & Company Ltd. Appellant
Versus
The Deputy Commercial Tax
Officer & Anr. Respondents
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Sathyanarayana G
Published in VAT
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