Supreme Court of India
Commissioner of Sales Tax Delhi and Ors. v. M/s. Shri Krishna Engg. Co. and 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
We hold that the judgment and order passed by the High E Court in CWP NO. 3304 of 1997 Mis Shri Krishna Engineering Co. case is no longer good law.
Judgment, page 23
From the headnote
Sales Tax: Delhi Sales Tax Act, 1975, Section 4(2)(a)(v)-Delhi Sales Tax Rules, 1975-Rule 8(4)(c)-Sale transaction-Purchasing dealer failing to submit ST-/ form-liability of selling dealer to pay sales tax-Held, selling dealer is liable to pay sales tax-Object of the Act being to check evasion and collection of tax, State cannot lose its tax entitlement. The question which arose in present appeals is whether selling dealer who is not issued ST-1 forms by their purchasing dealer is disentitled to claim benefit of Section 4(2)(a)(v) of Delhi Sales Tax Act, 1975 and liable to pay tax on such
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