STATE OF HARYANA vs INDIAN OIL CORP. LTD.

The Supreme Court granted leave in SLP(C) No. 21040 of 2009 and allowed the Civil Appeal, holding that the movement of High Speed Diesel (HSD) and Superior Kerosene Oil (SKO) from Paradeep Port, Orissa to Haldia Port, West Bengal constituted stock transfer and not inter-State sale under the Central Sales Tax Act, 1956. The Court emphasized the necessity of documentary evidence to substantiate claims of stock transfer, which was not adequately provided by the appellant, leading to the assessment authority's findings of tax escapement being upheld. The appeal was allowed with no order as to costs.