Supreme Court · 2016 INSC 297 · Decided 5 April 2016
Commissioner, Delhi Value Added Tax v. M/S. Abb LTD.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 297 · [2016] 4 S.C.R. 600
- Case number
- CIVIL APPEAL No. 2989/2016
- Decided
- 5 April 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Sales Tax Act, 1956 - ss. 3(a) and 5(2) - Exemption fr01i1 taxation under Delhi Value Added Tax Act, 2004 - Import of goods and their movement from one State to another, by the assessee - Demand made under Delhi Value Added Tax Act -Assessee denied the liability tax as the movement of goods was in pursuance of a contract - Demand confirmed by the Assessing Officer, statutory appellate authority as well as the Tribunal, rejecting the claim of the assessee - High Court held that assessee was entitled to exemption - On appeal, held: The movement of goods
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