Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Section 4(2)/Andhra Pradesh General Sales Tax Act 1956 1956: Central Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Andhra Pradesh General Sales Tax Act, 1957 (6 of 1957) Central Sales Tax Act, 1956 (74 of 1956) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Sales Tax Act, 1956; Section 4(2)/Andhra Pradesh General Sales Tax Act, 1956:Levy of sales Tax on sale of goods - A Government company exporting aluminium/goods through a Port in Andhra Pradesh earning duty entitlement under Duty Entitlement Pass Books (DEPBJ Scheme - Auction of entitlement under the Scheme from its corporate office in Orissa - Selling of entitlement to highest bidder treating the sale as inter-State sale paying Central Sales Tax to the State of Orissa - Levy of sales tax by assessing authorities in State of Andhra Pradesh - Correctness of - Held: Issue before the Sales Tax Tribunal was limited to determination of the question as to whether any sale took place within the State of Andhra Pradesh - There was no material placed before the Tribunal to come to a definite finding that the sale could be treated as intra-State Sale within the State of Orissa - Such conclusion by the Tribunal unsustainable though Tribunal was right in holding that there was no intra-State sale which took place within the State of Andhra Pradesh. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2008 INSC 220 |
Petitioner | National Aluminium Co. Ltd. |
Respondent | The State Of A.p. & Ors. |
SCR | [2008] 3 S.C.R. 55 |
Judgement Date | 2008-02-19 |
Case Number | 1416 |
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