Supreme Court · 2016 INSC 279 · Decided 29 March 2016
M/S. Casio India CO. PVT. LTD. v. State of Haryana
- Court
- Supreme Court of India
- Citation
- 2016 INSC 279 · [2016] 2 S.C.R. 791
- Case number
- CIVIL APPEAL No. 1410/2007
- Decided
- 29 March 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
791 . MIS. CASIO INDIA CO. PVT. LTD. V. STATE OF HARYANA (Civil Appeal No. 1410 of2007) MARCH29,2016. [DIPAK MISRA AND SHIVA KIRTI SINGH, JJ.) Central Sales Tax Act, 1956: s.8(5) - Whether the notification dated 04.09.1995 issued under s.8(5) of the CST Act is relatable to the exemption of goods by an "exempted unit", even by any other dealer, is exempted from the levy of the Central Sales Act - Held: On all inter state sales, no tax is chargeable as the said transactions are treated as exempt - There is no stipulation in the notification that only the first sale or the
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