Supreme Court · 2021 INSC 20 · Decided 13 January 2021
M/S Vellanki Frame Works v. The Commercial Tax Officer, Visakhapatnam
- Court
- Supreme Court of India
- Citation
- 2021 INSC 20 · [2021] 3 S.C.R. 903
- Case number
- CIVIL APPEAL No. 1322/2019
- Decided
- 13 January 2021
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 2(26)
Headnote
Central Sales Tax Act, 1956: s.5(2) - 'sale in the course of import' - Essential features - The basic principles for determining as to when a sale or purchase of goods takes place in the course of import or export are contained in s.5 of the CST Act (2), a sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)