Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | West Bengal Sales Tax Act Sale of goods imported |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Central Sales Tax Act, 1956 (74 of 1956) West Bengal Sales Tax Act, 1994 (49 of 1994) West Bengal Sales Tax Act, 1994 (49 of 1954) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | West Bengal Sales Tax Act, 1954 – West Bengal Sales Tax Act, 1994 – Sale of goods imported from foreign country and after unloading the same on the land-mass of the State kept in the bonded warehouse without payment of customs duty to foreign bound ships as “ship stores” – Amenable to sales tax or not – The Tribunal held that the sale had taken place on the land-mass of the State and the sale was neither for import nor for export and rejected the claim of the appellants for exemption – The High Court upheld the view of the Tribunal – Before the Supreme Court, the appellants contended that the process of import was not complete at the time of sale of the goods in question to the foreign-going ship and the transaction of sale was “in the course of import”, for which reason it was not amenable to sales tax – Held: A priori, for a sale or purchase to qualify as a sale or purchase in course of import, the essential conditions are that such sale shall occur before the goods had crossed the customs frontiers of India and the import of the goods must be effected or the import is occasioned due to such sale or purchase – In the instant case, the sales in question did not occasion import – The stated sales or appropriation of goods kept in bonded warehouse within the land-mass/ territory of the State of West Bengal are neither in the course of import or export and more so, were effected beyond the customs port/ land customs station area – Therefore, in law, it was a sale amenable to levy of sales tax under the 1954 Act and the 1994 Act, as the case may be, r/w. s. 4 of the CST Act – There is no infirmity in the view taken by the authorities below and which had justly commended to the High Court – Central Sales Tax Act, 1956 – s.5 r/w. s.2(ab) |
Judge | Hon'ble Mr. Justice A.M. Khanwilkar |
Neutral Citation | 2020 INSC 60 |
Petitioner | Nirmal Kumar Parsan |
Respondent | Commissioner Of Commercial Taxes & Ors. |
SCR | [2020] 1 S.C.R. 1132 |
Judgement Date | 2020-01-21 |
Case Number | 7863 |
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