M/S. SAHNEY STEEL AND PRESSWORKS LTD. & ANR. vs THE COMMERCIAL TAX OFFICER & ORS.

The Supreme Court ruled that the transactions involving goods manufactured at the registered office in Hyderabad and dispatched to branch offices outside Andhra Pradesh constitute inter-State sales under Section 3(a) of the Central Sales Tax Act, 1956. The Court clarified that the activities of booking orders, sales, and billing conducted by branch offices do not alter the nature of the transactions as inter-State sales. Consequently, the assessment of Central Sales Tax on the turnover of non-standard goods was upheld, affirming the liability of the company under the Act.