Supreme Court · 2009 INSC 275 · Decided 27 February 2009
M/S. DCM Limited v. Commissioner of Sales Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 2009 INSC 275 · [2009] 3 S.C.R. 512
- Case number
- CIVIL APPEAL No. 1323/2009
- Decided
- 27 February 2009
- Bench
- S.H. KAPADIA, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956: s.3(a) - Inter-State sales - >- :I Delivery of goods taken in Delhi by the purchasing dealers c for their assigned territories outside Delhi amount to inter-State sales. The question which arose for determination in these appeals was whether the taking of the purchasing dealers for their assigned territories • outside Delhi would take away the transactions in question from the category of inter-State sale. Dismissing the appeals, the Court E HELD: 1. Taking of delivery in Delhi by the purchasing dealers for their assigned territories outside
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