Supreme Court of India
Minerals and Metals Trading Corporation of India Ltd. v. Sales Tax Officer and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax: Central Sales Tax Act, 1956 : Section 5(2) read with Section 2(ab)-Sales tax liability-Sale in the course of import-Appel/ant-Corporation-Agent for import and export of minerals and metals-Placement of purchase order of coils with foreign exporter for and on behalf of SAlL-High sea sale of coils to SAlL by Corporation by transferring shipping documents-SAJL clearing the consignment by paying customs duty-lmposition of sales tax on appel/ant Corporation-Validity of-Held, sale cf coils by appellant-Corporation to SAIL is covered by the provisions of latter part of Section 5(2) read…
Where later benches applied it
- 2020 Nirmal Kumar Parsan v. Commissioner of Commercial Taxes & Ors.
- 2021 M/s Vellanki Frame Works v. The Commercial Tax Officer, Visakhapatnam
Of those, 1 distinguished · 1 referred to
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