Supreme Court of India · 1966-01-18
K. G. KHOSLA & CO. vs DEPUTY COMMISSIONER OF COMMERCIAL TAXIES
- Citation / case number
- SC 1965/29
- Court
- Supreme Court of India
- Petitioner
- K. G. KHOSLA & CO.
- Respondent
- DEPUTY COMMISSIONER OF COMMERCIAL TAXIES
- Author
- GAJENDRAGADKAR, P.B. (),SHAHC.,SIKRI, S.M.,RAMASWAMI, V.,SATYANARAYANARAJU, P.
- Bench
- GAJENDRAGADKAR, P.B. (CJ),SHAH, J.C.,SIKRI, S.M.,RAMASWAMI, V.,SATYANARAYANARAJU, P.
Judgment text excerpt
The Supreme Court held that Section 5(2) of the Central Sales Tax Act, 1956 does not require that a sale must precede the import for it to be considered as having occasioned the import. The Court found that the High Court's interpretation was incorrect, as it had ruled that the sale must occur before the import, which was not a condition laid down in the statute. Consequently, the Court allowed the appeal, overturning the High Court's decision and affirming the Tribunal's finding that part of the sales were indeed in the course of import.