Supreme Court · 2010 INSC 623 · Decided 20 September 2010
The Indure LTD. and Another v. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 623 · [2010] 11 S.C.R. 556
- Case number
- CIVIL APPEAL No. 1123/2003
- Decided
- 20 September 2010
- Bench
- DALVEER BHANDARI, DEEPAK VERMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1)(b)
Headnote
Central Sales Tax Act, 1956 - s. 5(2) - Sales tax exemption - Award of works contract by NTPC to appellant c Company - For erection of plant on turnkey basis - Appellant Company importing pipes and thereafter, selling them to NTPC - Claim for sales tax exemption u/s. 5(2) by appellant Company Company is entitled to claim benefit uls. 5(2) - Pipes were imported on account of the D contract entered into between the Company and NTPC, and were used exclusively for erection and commissioning of plant - Failure on part of Revenue Authorities to establish that the pipes were not used in
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