Commr.Of Sales Tax vs M/S Tata Iron & Steel Co.Ltd

The Supreme Court addressed the applicability of Section 5(2) of the Central Sales Tax Act, 1956, concerning the sales made by Tata Iron & Steel Co. Ltd. (TISCO) to Indian buyers, which were claimed to occasion imports. The Court held that the High Court erred in not considering relevant documents and remanded the case for a de novo examination of whether the contracts between TISCO and the Indian buyers and between TISCO and Tata Inc. (USA) were inextricably linked to invoke the first limb of Section 5(2). The outcome was a directive for the High Court to reassess the matter with all contentions open for consideration.