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 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, thus affirming the tax levy by the authorities. The judgment clarified the distinction between inter-State sales and the conditions under which exemptions can be claimed under the CST Act.