Court : Supreme Court of India
Reported in : 1993(41)ECC326; JT1991(3)SC268; 1991(2)SCALE110; (1991)4SCC139; 3SCR64; 87STC289(SC); 1991(2)LC396(SC)
..... a sale or purchase of goods has taken place in the course of inter-state trade or commerce or outside a state. in all other respects ..... in clause (2) of article 269. clause (3) of that article says that parliament may by law formulate principles for determining when a sale or purchase or consignment of goods takes place in the course of inter-state trade or commerce. it was by virtue of this power that parliament enacted the central sales tax act, 1956, sections 3 and 4 of which formulate principles for determining when ..... court that, in so far as industrial alcohol was concerned, the state was incompetent of levy sales tax by reason of the operation of the ethyl alcohol (price control) orders made by the central government in exercise of its power under section 18g of the idr act. the state contended before the high court that the aforesaid decision of this court did not deal ..... regulation by the central government in exercise of its power under section 18g of the industries (development and regulation) act, 1951 (act no. 65 of 1951) (hereinafter referred to as 'the idr act) and that the price of that article was regulated by the relevant price control orders made by the central government under the said act. any levy of sales tax or purchase tax by the state .....Tag this Judgment!
Court : Supreme Court of India
..... were inter-state sales taxable under the central act. 46. as a result of our above discussion, we do not find any merit in this appeal and the ..... by the impugned judgment and order, the high court has dismissed the revision petition filed by the assessee, inter-alia, holding that the disputed transactions constitute inter- state sales, as contemplated under section 3(a) of the central sales tax act, 1956.2. the issue that we are called upon to decide in the case is, whether in the facts and circumstances of the case, the ..... sale or purchase of goods can be said to have taken place in the course of inter-state trade or commerce and thereby exigible to tax under the central sales tax act, 1956 (hereinafter referred to as, "the central act").3 ..... documents to prove on facts that the disputed transaction is inter-state sales though the assessee claims that it is a mere stock transfer. therefore, we cannot accept the submission of the learned senior counsel in this regard. bearing in mind the provisions of section 3(a) of the central sales tax act, 1956 and on the facts of the case, the transactions in question .....Tag this Judgment!
Court : Delhi
Reported in : ILR1982Delhi791; 50STC67(Delhi)
..... trade or commerce in these words : 'a sale or purchase of goods shall be deemed to take place in the course of inter ..... of haryana in the course of inter-state trade or whether they were intra-state sales effected within the union territory of delhi. the answer would depend on the nature of the transactions construed in the light of section 3 of the central sales tax act, 1956, which provides as to when is a sale or purchase of goods said to take place in the course of inter-state ..... delhi, then it can be deemed to have taken place in the course of inter-state trade and commerce within section 3(a) of the central act and the tax collected by the authorities in haryana. the authorities in delhi have no power to tax such sales, and this position became clear when the authorities in haryana finally passed the assessment orders. it is at that time ..... inter-state sales assessable to sales tax under the central act by the sales tax authorities at faridabad. on appeal to the supreme court, it was affirmed. it was held that if a contract of a sale contains a stipulation for the movement of the goods from one state to another, the sale would certainly be an inter-state sale. but for the purposes of section 3(a) of the central act it is .....Tag this Judgment!
Court : Delhi
Reported in : ILR1971Delhi147; 30STC132(Delhi)
..... adequate hearing had not been granted to the petitioners during the inquiry by the commission.(28) the indian oil corporation is a government company. the central government is defined in section 3(8)(b) of the general clauses act, 1897, as the president in relation to anything done after the commencement of the constitution. the power given to the president under article 144 of ..... of the refinery management and the staff and to recommend further action, if any. this was perfectly legal and within the scope of the authority of the government acting under section 3 of the act. the supreme court has actually gone further and held that such a commission can even be asked to recommend the imposition of some form of punishment which will deter ..... the bai-auni refinery, its management and the staff. the word 'management' used in relation to the baraum refinery could not have the meaning given to it by the companies act, 1956. for, the barauni refinery in itself was not a company. in relation to the barauni refinery, thereforee, the words 'management and the staff' meant the superior officers who directed the ..... other units of the indian oil corporalioii were not concerned in the inquiry. the management of the indian oil corporation was also not concerned in the inquiry. under the companies act, 1956, the word 'management' may refer to the board of directors, managing director and title general manager of the indian oil corporation. but these persons had nothing to do with the .....Tag this Judgment!
Court : Supreme Court of India
..... dhanbad circle on the basis of guidelines issued by the joint commissioner of commercial taxes (appeals) passed the revised assessment orders on 26.12.2003 reversing the then inter-state sales under section 3(a) of the cst act 1956 into the intra-state sales. respondent on 10.3 ..... .2005 filed an application for refund of excess amount of tax ..... of sales as to whether they are intra-state sales or inter-state sales, on the basis of the books of account and the audit reports as well as on the basis and within the meaning and scope of section 3(a) of the central sales tax act, 1956 (for short the cst act ). thereafter, deputy commissioner of commercial taxes, ..... 14.12.2005 and 29.12.2005 reversing / converting the then inter-state sales under section 3(a) of the cst act, 1956 into the intra-state sales. pursuant thereto, respondent filed prescribed refund application before the deputy commissioner of commercial taxes. thereafter in the year 2006, it is alleged by the respondents that, the .....Tag this Judgment!
Court : Chennai
Reported in : 1998(3)CTC566
..... r. jayasimha babu, j.1. the assessee is a manufacturer of soda ash. it is a registered dealer under the central sales tax act 1956. for the assessment years 1984-1985 and 1985-1986 the tribunal by the impugned order has held that the assessee is liable for tax on the sale of goods despatched by it to its godowns at thane and bombay, apart from the ..... goods to the consignment agent resulted in inter-state sales. 15. the revision petitions are therefore, allowed in part. the assessing officer in directed to compute the amount of the turnover in relation to the goods despatched by the assessee to berlia chemicals and the assessee shall be liable to pay the central sales tax on that part of its turnover for these years ..... support the assertion of the tribunal its 'finding' has only to be regarded as perverse; especially when the assessment orders produced by the assessee show that local sales tax had been paid on these sales in the other state. 10. the only document which the authorities relied on to hold that the goods consigned to the godowns of the assessee at bombay were ..... regarding delivery was stated on the lorry receipt as follows: 'delivery at bombay as per our thane office instruction unloading by consignee parties'. the billing was to be at bombay. 3. in the delivery receipt obtained from the transporter in respect of some of the goods delivered at bombay for the assessee, it is mentioned that the goods were despatched from .....Tag this Judgment!
Court : Mumbai
Reported in : 28STC531(Bom)
..... the course of import within the meaning of section 5(2) of the central sales tax act, 1956. it was common ground at all stages, and it is common ground before us also, that the sales would fall within section 5(2). but it was contended on behalf of the department that the sales would also fall under section 3 of the central sales tax act, 1956, as having been effected in the course of ..... inter-state trade or commerce. this latter contention has been rejected by the tribunal in view of the judgment of the supreme court in k. g. khosla v. the deputy commissioner of commercial taxes, madras division, madras : 3scr352 . 3. counsel for the ..... who are registered dealers under the central sales tax act, 1956, carry on business in electrical goods. they supplied such goods to their customers outside the state of maharashtra but the sales tax officer assessed them on the footing that they had acted merely as agents of the buyers while importing the goods. the contention of the respondents that the sales were effected by them during the ..... the present case are similar to the facts in khosla's case : 3scr352 and on those facts the supreme court negatived the contention of the department that the sales were in the course of inter-state trade or commerce. the judgment of the supreme court is binding on us and we cannot refuse to follow it on the .....Tag this Judgment!
Court : Kerala
Reported in : AIR1962Ker66; 13STC17(Ker)
..... trade orcommerce whether such transaction is covered orfalls outside the explanation to clause (1) (a) ofarticle 286 of the constitution. 4. the decision was followed by the constitution (sixth amendment) act, 1956, and the central sales tax act, 1956. section 3 of the latter act provides : 'a sale or purchase of goods shall be deemed to take place in the course of inter-state trade or commerce if the ..... sale or purchase; (a) occasions the movement of goods from one state to another; or (b) is effected by a transfer of documents of title to the goods during their movement ..... petitioner has been assessed to sales tax under the general sales tax act, 1125, by the sales tax officer, i circle, quilon, in respect of the years 1956-57 and 1957-58. t. r. c. no. 47 of 1960 relates to 1956-57 and t. k. c. no. 48 of 1960 to 1957-58. 2. the controversy before us relates to certain sales between 1-4-1956 and 1-7-1957 ..... which both the department and the appellate tribunal refused to treat as inter-state sales and thus exempt from taxation, paragraph 2 of the orders' of the appellate assistant commissioner in sales tax appeal no. 75 of 1958 (t. r. c. no. 47 of .....Tag this Judgment!
Court : Guwahati
..... are involved in such transfer, supply or delivery, which is referred to in clause (29a) of article 366, the sales tax law of a state, which provides for levy of sales tax thereon will have to comply with the restrictions mentioned in section 15 of the central sales tax act, 1956.' 18. from the observations noted ..... petitioners use various goods including the goods, which stand declared as goods of special importance in inter-state trade or commerce under section 14 of the central sales tax act, 1956, and known as declared goods. when the superintendent of taxes informed the petitioners that all goods including declared goods, used in execution of works contract, shall, in terms of schedule v ..... specified in that law. it is in exercise of the power conferred by article 286(3) that the parliament has enacted sections 14 and 15 of the central sales tax act, 1956. no law has, however, been made by the parliament in exercise of its power under article 269(3).25. dealing with the above position of law, the apex court, in gannon dunkerley ..... 3) of article 286, being general in nature, applies with equal vigour to transfer, delivery or supply of goods, which are deemed to be sales by virtue of clause (29a) of article 366.17. leaving no room for doubt, the constitution bench, in builders association : 2scr320 , holds, 'if any declared goods which are referred to in section 14 of the central sales tax act, 1956 .....Tag this Judgment!
Court : Guwahati
..... at the rate of 12 % under the arunachal pradesh sales tax act, 1999 (hereinafter referred to as 'the act of 1999'). the state government, in exercise of its powers under section 8(5)(b) of the central sales tax act, 1956 (hereinafter referred to as 'the act of 1956') directed, vide notification no. tax/436/95/part iii, dated 2.5.2001 (annexure a), that central sales tax in respect of motor vehicles sold to any person ..... of the provisions of the central sales tax, act, 1956, tax on sale or purchase of goods in the course of inter-state trade and commerce is payable by a person, who carries on the business as defined in section 2(a) and who is a dealer within the meaning of section 2(b) and is registered under section 7 of the act of 1956. section 3 of the central sales act, 1956, which defines an inter-state ..... in 11 stc 655, wherein the apex court held as under : 'transaction of sale is subject to tax under the central sales tax act, 1956, on the completion of the sale and a mere contract of sale is not a sale within the definition in section 2(g). a sale being, by definition,transfer of property, becomes taxable under section 3(a) if the movement of goods from one state to another is rnder .....Tag this Judgment!