Supreme Court of India
M/s Vellanki Frame Works v. The Commercial Tax Officer, Visakhapatnam
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 property in the goods passed to the Government of India when the shipping documents were delivered to them against payment.
Judgment, page 50
From the headnote
Central Sales Tax Act, 1956: s.5(2) – ‘sale in the cou rse of import’ – Essential features – The basic principles for d etermining as to when a sale or purchase of goods takes place in the cour se of import or export are contained in s.5 of the CST Act – Un der sub- section (2), a sale or purchase of goods shall be d eemed to take place in the course of the import of the goods into t he territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goo ds before the goods have crossed the customs frontiers of India – The
Authorities it was built on
- 1997 K. Gopinathan Nair Etc. v. State of Kerala
- 1997 The State of Maharashtra v. M/s. Embee Corporation, Bombay
- 1998 Minerals and Metals Trading Corporation of India Ltd. v. Sales Tax Officer and Ors.
- 2012 M/s Hotel Ashoka (indian Tour.dev.cor.ltd.) v. Assistant Commissioner of Commercial Taxes &anr.
- 1960 Tata Iron and Steel Co., Limited, Bombay v. S. R. Sarkar and Others.
- 1960 J. V. Gokal & Co. (private) Ltd. v. The Assistant Collector of Sales-tax (inspection) and Others
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