Supreme Court of India
Nirmal Kumar Parsan v. Commissioner of Commercial Taxes & 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.
What the Court ordered
In view of the above, these appeals are dismissed with no order as to costs.
Judgment, page 26
From the 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…
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 1997 K. Gopinathan Nair Etc. v. State of Kerala
- 1969 Coffee Board, Bangalore v. Joint Commercial Tax Officer, Madras & Anr.
- 1998 Minerals and Metals Trading Corporation of India Ltd. v. Sales Tax Officer and Ors.
- 1986 Madras Marine & Co. v. State of Madras
- 1960 Burmah Shell Oil Storage and Distribution Co. of India Ltd., and Another v. The Commercial Tax Officer and Others (and Connected Appeal)
- 1960 The State of Kerala and Others v. The Cochin Coal Company Ltd.
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