Supreme Court clarifies Inter-State Sales Tax: No Time Limit on Delivery for Section 6(2) Benefit in Commercial Taxes Officer vs. Bombay Machinery Store (27 April 2020)

/ Aniruddha Bose, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 3, Central Sales Tax Act, 1956 with Section 6, Deepak Gupta, Judges, Sale of Goods Act, 1930, Sale of Goods Act, 1930 with Section 51

Supreme Court on Inter-State Sales Tax and Delivery Timeframes: Commercial Taxes Officer vs. Bombay Machinery Store (2020) Date of the Judgment: 27 April 2020 Citation: 2020 INSC 347 Judges: Deepak Gupta, J., Aniruddha Bose, J. Can tax authorities impose a time limit on the delivery of goods for availing tax exemptions on inter-state sales? The […]

Supreme Court clarifies Inter-State Sales Tax: No Time Limit on Delivery for Section 6(2) Benefit in Commercial Taxes Officer vs. Bombay Machinery Store (27 April 2020) Read Post »