Supreme Court · 2008 INSC 586 · Decided 6 May 2008
M/S. Yasha Overseas v. Commissioner of Sales Tax & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 586 · [2008] 7 S.C.R. 919
- Case number
- CIVIL APPEAL No. 2155/2000
- Decided
- 6 May 2008
- Bench
- B.N. AGRAWAL, G.S. SINGHVI, AFTAB ALAM (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
919 M/S. YASHA OVERSEAS A v. COMMISSIONER OF SALES TAX & ORS. (Civil Appeal No. 2155/2000) MAY 6, 2008 B .... [B.N. AGRAWAL, G.S. SINGHVI AND AFTAB ALAM, JJ.) Import-Export: Replenishment Licence - Sale of - Exigibility to sales c tax - Held: REP Licence is exigible to sales tax - Innate of tax on sale of REP licence - On the said issue \hkas Sales · Corporation's case is a good law D )' Duty Entitlement Passbook Scheme (Of.PB) - Sale of DEPB - Exigibility to sales tax - Held: DEPB has its own intrinsic value that makes it a market commodity- Thus, DEPB credit is 'goods'
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