Supreme Court · 2006 INSC 86 · Decided 15 February 2006
State of Karnataka v. Azad Coach Builders PVT. LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 86 · [2006] 2 S.C.R. 245
- Case number
- CIVIL APPEAL No. 5616/2000
- Decided
- 15 February 2006
- Bench
- ASHOK BHAN, S.H. KAPADIA (2-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
Headnote
B Central Sales Tax Act, 1956: Section 5(3)-Words "in relation to such exports"-Connotation of­ Exporter manufacturing chassis-Giving it to bus-body builder-Body-builder C delivering the complete bus to exporter who then exports the same-Claim of assessee body-builder for benefit goods" is the essence of Section 5(3) or whether the test of the subject matter of the contract occasioning the · export is the principle behind Section 5(3)-/t is in this context that the words D 'in relation to such exports" became crucial-Judgments of this Court in Sterling
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