Ashok Leland Ltd vs State Of Tamil Nadu And Anr

The Supreme Court interpreted Section 6A of the Central Sales Tax Act, 1956, holding that the designation of authorities in Section 9(2) for adjudicating the situs of sales in inter-State transactions is arbitrary and violates Articles 14 and 19(1)(g) of the Constitution. The Court found that the appellants' transactions constituted stock transfers rather than inter-State sales, thus upholding the assessment orders that recognized such transfers. The judgment clarified the legal framework governing inter-State sales and stock transfers under the Central Sales Tax Act.