Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1956 - ss. 3(a) and 5(2} Central Sales Tax Act |
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 - ss. 3(a) and 5(2} — Exemption from taxation under Delhi Value Added Tax Act, 2004 — Import of goods and their movement from one State to another, by the assessee — Demand made under Delhi Value Added Tax Act ~ Assessee denied the liability claiming exemption from the tax as the movement of goods was in pursuance of a contract — Demand confirmed by the Assessing Officer, statutory appellate authority as well as the Tribunal, rejecting the claim of the assessee — High Court held that assessee was entitled to exemption — On appeal, held: The movement af goods by way of imports or by way of inter-State trade was in pursuance of the conditions and/or as an incident of the contract — Hence the transactions were exempt from Delhi Value Added Tax Act, 2004 — Delhi Value Added Tax Act, 2004 — s.7(a) and (c). |
Judge | Hon'ble Mr. Justice Shiva Kirti Singh |
Neutral Citation | 2016 INSC 297 |
Petitioner | Commissioner, Delhi Value Added Tax |
Respondent | Mis. Abb Ltd. |
SCR | [2016] 4 S.C.R. 600 |
Judgement Date | 2016-04-05 |
Case Number | 2989-3008 |
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