Supreme Court · 1997 INSC 614 · Decided 21 August 1997
The State of Maharashtra v. M/S. Embee Corporation, Bombay
- Court
- Supreme Court of India
- Citation
- 1997 INSC 614 · [1997] SUPP. 3 S.C.R. 497
- Case number
- CIVIL APPEAL No. 2872/1991
- Decided
- 21 August 1997
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act-Sec. 5(2j-Sale of Goods Act-Sec. 4-5, 18-24- Claim of exemption from Sales Tax on imp01t_J'Sale or purchase occasions such impo1t''-Meaning of-Import of raw materials by respondent-As a C direct result of contract of sale-Whether provision requires a completed sale to from sales tax. The Respondent-assessee, entered into a contract with Director General of Supplies & Disposal (DGS. & D) for supply of carbamite to be D used in the manufacture of propellant explosives in Cordite Factory, Aruvankadu. The materials were to be imported from West
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