M/S Dcm Limited vs Commr.Of Sales Tax,Delhi

The Supreme Court addressed whether the delivery of chemicals in Delhi by purchasing dealers, who were distributors for territories outside Delhi, constituted inter-State sales under the relevant tax laws. The Court held that such transactions did not qualify as inter-State sales due to the contractual obligations of the dealers to supply goods to specified locations outside Delhi. Consequently, the appeals by M/s DCM Limited were dismissed, affirming the assessment authority's decision to deny tax exemptions.