High Court of Telangana3 July 2026

SDE Engineers Ltd. v. Commercial Tax Officer

For assessee

T.R.E.V.C. NO. 52 OF 2008

The ruling in brief

Where tech-park premises were leased with amenities and furniture to IT companies under composite rental agreements granting only permission to use without possession or control, with common and non-exclusively deliverable facilities, no transfer of right to use goods occurred; receipts arose from service contracts were not amenable to sales tax

Provisions considered

Article 366(29A)(d) of Constitution of India, 1950 - Section 5E of Andhra Pradesh General Sales Tax Act, 1957 - Section 4(8) of Andhra Pradesh Value Added Tax Act, 2005

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Karnataka High Court13 Aug 2026

For assessee

SDE Engineers Ltd. v. Commercial Tax Officer

The ruling in brief

Provisions considered

SDE Engineers Ltd. v. Commercial Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Smt. Lalitha S. v. Deputy Commissioner

Boilla Venkataramana Reddy v. Shivenari Canteen Services

Green Valley Sumo Taxi Stand Union Srinagar Dood Ganga v. Union Territory of J And K

Read the full analysis