Supreme Court · 2011 INSC 184 · Decided 4 March 2011
M/S Hyderabad Engineering Industries v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 2011 INSC 184 · [2011] 3 S.C.R. 546
- Case number
- CIVIL APPEAL No. 3781/2003
- Decided
- 4 March 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956: c s.3(a) - Inter-State trade - Sales agreement between assessee and the purchaser - Movement of goods from one State to another State - Whether the sale can be regarded as sales in the course of inter-State trade, and, chargeable to tax under the Act - Held: For a sale of 0 inter-State trade or commerce uls.3(a), there must be sale of goods and such sale should occasion the movement of the goods from one State to another - A sale would be deemed to have occasioned the movement of the goods from one State to another within the meaning of clause (a) of s.3 when
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