Supreme Court · 2011 INSC 211 · Decided 16 March 2011
COMMR. of Commercial Taxes and ORS. v. Chitrahar Traders
- Court
- Supreme Court of India
- Citation
- 2011 INSC 211 · [2011] 3 S.C.R. 910
- Case number
- CIVIL APPEAL No. 2686/2011
- Decided
- 16 March 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sa/es tax: Agreement between NLC, a government C undertaking and assessee for sale of iron and steel scrap to the assessee - Dispute arose between the sales authorities and the assessee as to nature of the article - According to authorities, the article was plant and machinery taxable @ 12% with per assessee, it was scrap D and liable to tax @ 4% - Held: Assessee is liable to pay sales tax @ 4% only - In the agreement between the NLC and the assessee, what was sought to be sold was iron and steel scrap and rejected/condemned and obsolete secondary arisings - Terms and conditions of
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