COMMERCIAL TAX OFFICER vs M/S BOMBAY MACHINERY STORE

The Supreme Court addressed the issue of whether tax authorities can impose a limit on the timeframe for taking delivery of goods from a carrier under Section 6(2) of the Central Sales Tax Act, 1956. The court held that such a limitation cannot be imposed as it contradicts the provisions of the Act, which do not specify any timeframe for delivery. Consequently, the appeals were decided in favor of the respondents, affirming their entitlement to the benefits under the Act without such restrictions.