Supreme Court · 2008 INSC 1417 · Decided 11 December 2008
M/S. A & G Projects & Technologies LTD. v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1417 · [2008] 17 S.C.R. 321
- Case number
- CIVIL APPEAL No. 7233/2008
- Decided
- 11 December 2008
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
>-~ Central Sales Tax Act, 1956: s.3(a), s.9(1) and its proviso - Inter-state sales - If sales are covered under s.3(a) and the assessee is held not entitled c to exemption under s. 6(2) then the State from which the movement of the goods commenced is 'Appropriate State' entitled respect of goods sold - Question of taxing such sales under the proviso to s.9(1) would not arise - Kamataka Sales Tax Act, 1957. D Appellant-Company was engaged in execution of ct electrical works contracts and was registered dealer under the Karnataka Sales Tax Act, 1957 and Central Sales Tax
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