Supreme Court · 1996 INSC 1241 · Decided 29 October 1996
C.T. LTD. and ANR. v. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1241 · [1996] SUPP. 8 S.C.R. 99
- Case number
- CIVIL APPEAL No. 3279/1990
- Decided
- 29 October 1996
- Bench
- A.M. AHMADI, S.P. BHARUCHA, S.C. SEN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Sales Tax: Central Sales Tax Act, 1956: Section 5(3)-Export of tea-Contract between appellant and State Trading Corporation for supply of Tea­ Purchase of tea by appellants from auction brokers-Sales tax imposed- C Claim for exemption from payment of sales tax-Rejected by Tribunal- On of the export obligation was the penultimate sale in the course of export-Hence exempt from payment of sales tax. The appellants, engaged in tea business, had a contract with the State Trading Corporation (S.T.C.) for supply of tea. This was in pursuance to a contract entered into between
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