M/S A&G; Projects & Technologies Ltd vs State Of Karnataka

The Supreme Court analyzed the applicability of Section 6(2) of the Central Sales Tax Act, 1956 in the context of a transaction involving multiple parties and contracts. The Court held that the appellant's claim for exemption under Section 6(2) was not valid as the sales were classified under Section 3(a) of the CST Act, which does not allow for such exemptions. The judgment of the Karnataka High Court was upheld, confirming the tax liability of the appellant.