Supreme Court · 2007 INSC 1160 · Decided 16 November 2007
M/S I.D.L. Chemical LTD. v. State of Orissa
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1160 · [2007] 12 S.C.R. 91
- Case number
- CIVIL APPEAL No. 5272/2007
- Decided
- 16 November 2007
- Bench
- A.K. MATHUR, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
I.D.L. CHEMICAL LTD. A v. STATE OF ORISSA NOVEMBER 16, 2007 [A. K. MATHUR AND MARKANDEYKATJU,JJ.) B Central Sales Tax Act, 1956: Inter-State sale-Pursuant to an order placed by Coal India Ltd. C consignment agents of asses see supplying goods to Collieries of CIL in different States against On facts, goods which moved from factory and sold D to subsidiaries of CIL through assessee 's consignment agents were -: essentially meant to be sold to subsidiaries in different States and it amounted to inter-State sale liable to be assessed for Central Sales Tax. The assessee, a
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