Supreme Court of India
State of Uttar Pradesh & Ors. v. Kasturi Lal Har Lal
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 are of the opinion that the Sales Tax Officer in U.P. was not the appropriate authority either to impose G or collect the duty on inter-State sale.
Judgment, page 9
From the headnote
Central Sales Tax Act, 1956-Sub-ss. (1) and (2) of s. 9-Read with s. 3(b)-'Appropriate State' having jurisdiction to impose and collect Central Sales Tax on sale of goods effected by transfer of docu ments of title to goods during their movement from one State to another .. Section 3 of the Central Sales Tax Act, 1956 stipulates that a sale Y or purchase of goods shall he 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
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