Supreme Court · 2020 INSC 60 · Decided 21 January 2020
Nirmal Kumar Parsan v. Commissioner of Commercial Taxes & ORS.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 60 · [2020] 1 S.C.R. 1132
- Case number
- CIVIL APPEAL No. 7863/2009
- Decided
- 21 January 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 69
Headnote
West Bengal Sales Tax Act, 1954 - West Bengal Sales Tax Act, 1994 - Sale of goods imported from foreign country and after unloading the same on the land-mass of the State kept in the bonded warehouse without payment of customs duty to foreign bound ships - Amenable to sales tax or not - The Tribunal held that the sale had taken place on the land-mass of the State and the sale was neither for import nor for export and rejected the claim of the appellants for exemption - The High Court upheld the view of the Tribunal -
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