Supreme Court of India
Commr. of Commercial Taxes and Ors. v. Chitrahar Traders
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.
What the Court ordered
We find no reason to interfere with the findings and conclusions arrived at by the Madras High Court.
Judgment, page 9
From the headnote
Sa/es tax: Agreement between NLC, a government undertaking and assessee for sale of iron and steel scrap to the assessee - Dispute arose between the sales authorities and the assessee as to nature of the article - According to authorities, the article was plant and machinery taxable @ 12% with 5% surcharge while as per assessee, it was scrap and liable to tax @ 4% - Held: Assessee is liable to pay sales tax @ 4% only - In the agreement between the NLC and the assessee, what was sought to be sold was iron and steel scrap and rejected/condemned and obsolete secondary arisings - Terms and…
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