Supreme Court · 2008 INSC 220 · Decided 19 February 2008
National Aluminium CO. LTD. v. The State of A.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 220 · [2008] 3 S.C.R. 55
- Case number
- CIVIL APPEAL No. 1416/2008
- Decided
- 19 February 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
55 .;- NATIONAL ALUMINIUM CO. LTD. A V. THE STATE OF A.P. & ORS. ,. (Civil Appeal No.1416 of 2008) FEBRUARY 19, 2008 B (DR. ARIJIT PASAYAT AND P. SATHASIVAM, JJ.) Central Sales Tax Act, 1956; Section 4(2)/Andhra Pradesh General Sales Tax Act, 1956: Levy of sales Tax on sale of goods - A Scheme from its corporate office in Orissa - Selling of entitlement to highest bidder treating the sale as inter-State D sale paying Central Sales Tax to the State of Orissa - Levy of sales tax by assessing authorities in State of Andhra Pradesh - Correctness of - Held: Issue before the Sales
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