Supreme Court · 1998 INSC 381 · Decided 25 September 1998
Minerals and Metals Trading Corporation of India LTD. v. Sales Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 381 · [1998] SUPP. 2 S.C.R. 112
- Case number
- CIVIL APPEAL No. 8870/1996
- Decided
- 25 September 1998
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act Section 7
Headnote
Sales Tax: C Central Sales Tax Act, 1956 : Section 5(2) read with Section 2(ab)-Sales tax liability-Sale in the course of import-Appel/ant-Corporation-Agent for import and export of minerals and metals-Placement of purchase order of coils with foreign exporter for and on behalf of SAlL-High sea shipping documents-SAJL clearing the consignment by paying customs duty-lmposition of sales tax on appel/ant­ Corporation-Validity of-Held, sale cf coils by appellant-Corporation to SAIL is covered by the provisions of latter part of Section 5(2) read with Section 2 (ab) of the Act
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