Supreme Court · 1998 INSC 480 · Decided 14 December 1998
Ferro Alloys Corporation LTD. ETC. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 480 · [1998] SUPP. 3 S.C.R. 541
- Case number
- CIVIL APPEAL No. 7816/1995
- Decided
- 14 December 1998
- Bench
- S.P. BHARUCHA, S. RAJENDRA BABU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Sales Tax Act 1956-S.5-Sales in the course of E.xport­ Appellant entering into 'Off-take agreements to sell charge chrome prior to entering into charge chrome agreements' of sale to buyer abroad-Respondent authorities viewing transactions as intra-state sales under the off-take C writ petitions filed by appellants-Held, the sales of charges chrome to the seller abroad were sales in the course of export occasioned by the charge chrome agreement; the sales were exempt from levy of sales tax. D The appellant was an 100% export oriented unit, manufacturing charge
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