Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Sales Tax Act 1956 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Sales Tax Act, 1956:Inter-State sale - Pursuant to an order placed by Coal India Ltd. consignment agents of asses see supplying goods to Collieries of CIL in different States against indent placed by Collieries - Assessee claiming the dispatches of goods by it from its factory in one State to its consignment agents in other States as stock transfer and not interState sale - HELD: On facts, goods which moved from factory and sold to subsidiaries of CIL through assessee's consignment agents were essentially meant to be sold to subsidiaries in different States and it amounted to inter - State sale liable to be assessed for Central Sales Tax.The assessee, a manufacturer of explosives and detonators having its manufacturing unit at Rourkela in Orissa, in pursuance of the order dated 24.9.1976 placed by Coal India Ltd. supplied its products to different collieries of CIL in the States of Madhya Pradesh, Bihar, West Bengal and Orissa through its various consignment agents in the respective States against the indents placed by various collieries of the CIL. The claim of the assesse was that the dispatches by the assessee from its factory at Rourkela in Orissa to its consignment agents at places outside the State of Orissa were stock transfers and were not liable to be assessed to tax under the Central Sales Tax Act, 1956 as the sales took place when the supplies were made to the collieries against the indents placed by them with its consignment agents. The Division Bench of the High Court by way of a reference held in favour of the Revenue.In the instant appeal filed by the assessee, it was contended for the appellant that the order dated 24.9.1976 placed by the CIL for various purchases was not a purchase order but it was only an agreement to supply certain quantity of goods to various collieries of CIL, and in fact the order was only an agreement to sell and not a sale order and, therefore, the same cannot be treated as inter State sale. |
Judge | Hon'ble Mr. Justice A.K. Mathur |
Neutral Citation | 2007 INSC 1160 |
Petitioner | M/s I.d.l. Chemical Ltd. |
Respondent | State Of Orissa |
SCR | [2007] 12 S.C.R. 91 |
Judgement Date | 2021-11-16 |
Case Number | 5272 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |