Supreme Court · 1997 INSC 698 · Decided 20 October 1997
State of Karnataka v. B.M. Ashraf and CO.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 698 · [1997] SUPP. 4 S.C.R. 520
- Case number
- CIVIL APPEAL No. 500/1994
- Decided
- 20 October 1997
- Bench
- S.C. AGRAWAL, B.N. KIRPAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
Sales Tax: C Karnataka Sales Tax Act, 1975-Section 6--Purchase tax-Liability of the assessee to pay purchase tax-Assessee a registered dealer purchasing fish oil from unregistered dealer and selling the same within the State to another dealer, for selling it to a foreign buyer pursuant to export in the course of export under Section 5(3) of the Central D Sales Tax Act and not a ''sale in the State'' falling under Section 6(i)-Hence assessee, held, liable to pay tax under Section 6 on the purchase of the fish oil-Central Sales Tax Act, 1956-Set:tions 5(3) & (1)-Constitution of India,
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