Supreme Court · 2020 INSC 368 · Decided 27 April 2020
Commercial Taxes Officer v. M/S. Bombay Machinery Store
- Court
- Supreme Court of India
- Citation
- 2020 INSC 368 · [2020] 6 S.C.R. 521
- Case number
- CIVIL APPEAL No. 2217/2011
- Decided
- 27 April 2020
- Bench
- DEEPAK GUPTA, ANIRUDDHA BOSE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956 - First explanation to s.3; s.6 - Inter-State sale - Benefit of exemption u/s.6(2) - Goods delivered to carrier for transmission - If a timeframe can be imposed for delivery of goods to be taken therefrom - Circulars in question inter the later Circular) in transporters' godown as cut-off period - After that date, assessee was deemed to have had taken constructive delivery of goods and sale beyond that period within the State was held to be local sales and subjected to sales tax under the State Act - In first
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