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
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