Supreme Court of India
Commercial Taxes Officer v. M/s. Bombay Machinery Store
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 view that the interpretation of the Division Bench of the Delhi High Court given in the case of Arjan Dass Gupta does not lays down correct position of law.
Judgment, page 17
From the headnote
Central Sales Tax Act, 1956 – First explanation to s.3; s.6 – Inter-State sale – Benefit of exemption u/s.6(2) – oods delivered to carrier for transmission – If a timeframe can be imposed for delivery of goods to be taken therefrom – Circulars in ques tion inter alia treated retention of goods beyond 30 days (as per th e later Circular) in transporters’ godown as cut-off period – After that date, assessee was deemed to have had taken constructive d elivery of goods and sale beyond that period within the State w as held to be local sales and subjected to sales tax under the S tate Act – In
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