Supreme Court of India
National Aluminium Co. Ltd. v. The State of A.P. & Ors.
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From the headnote
Central Sales Tax Act, 1956; Section 4(2)/Andhra Pradesh General Sales Tax Act, 1956: Levy of sales Tax on sale of goods - Government c company exporting aluminium/goods through a Port in Andhra Pradesh earning duty entitlement under Duty Entitlement Pass Books (DEPBJ Scheme - Auction of entitlement under the Scheme from its corporate office in Orissa - Selling of entitlement to highest bidder treating the sale as inter-State sale paying Central Sales Tax to the State of Orissa - Levy of sales tax by assessing authorities in State of Andhra Pradesh - Correctness of - Held: Issue before the
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