Supreme Court · 1987 INSC 79 · Decided 24 March 1987
Commissioner of Sales Tax v. Leather Facts CO.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 79 · [1987] 2 S.C.R. 630
- Case number
- CIVIL APPEAL No. 350/1987
- Decided
- 24 March 1987
- Bench
- M.P. THAKKAR, B.C. RAY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(l)(a)
Headnote
Central Sales Tax Act, 1956-Section 5(3)-Transaction of sale/ purchase 'in course of export'-Not exigible to tax-Use of Form III-A +-under Rule 12-A of U.P. Sales Tax Act, 1948 by trader-Whether State empowered to levy tax. .A., c U. P. Sales Tax Act, 1948-Rule 12-A Form III-A-Trader using such in hides and skins and exporting the D same out of the territory of India, entered into transactions falling within the purview of sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 and which could not be taxed because of constitutional bar under Article 286(l)(a) of the
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