Central Sales Tax Act, 1956 with Section 5(2) Archives

Supreme Court clarifies “Sale in the Course of Import” under Central Sales Tax Act: M/S Vellanki Frame Works vs. The Commercial Tax Officer (2021) INSC 25

January 13, 2021 / A.M. Khanwilkar, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 3, Central Sales Tax Act, 1956 with Section 5(2), Customs Act, 1962, Customs Act, 1962 with Importer, Customs Authorities, Dinesh Maheshwari, Judges, Sale in the course of import

Supreme Court Clarifies “Sale in the Course of Import” Under Central Sales Tax Act Date of the Judgment: 13 January 2021 Citation: (2021) INSC 25 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a company claim exemption from sales tax by arguing that a sale occurred during the import process, even if they handled […]

Supreme Court clarifies “Sale in the Course of Import” under Central Sales Tax Act: M/S Vellanki Frame Works vs. The Commercial Tax Officer (2021) INSC 25 Read Post »

Supreme Court clarifies the applicability of Section 5(2) of the Central Sales Tax Act in import-related sales: Commissioner of Sales Tax vs. M/s. Tata Iron & Steel Co. Ltd. (2008)

Date of the Judgment: September 16, 2008 Judges: S.H. Kapadia, J. and B. Sudershan Reddy, J. When does a sale occasion the import of goods, thus falling under the purview of Section 5(2) of the Central Sales Tax Act, 1956? This question was at the heart of a dispute between the Commissioner of Sales Tax