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

The Supreme Court examined the applicability of Section 6(2) of the Central Sales Tax Act, 1956 in the context of a multi-party transaction involving the supply of capacitor banks. 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) rather than Section 3(b), thus affirming the tax liability. The judgment of the Karnataka High Court was upheld, confirming the assessment order and the tax levied by the State of Karnataka.