Supreme Court of India · 2021-01-13
M/S. VELLANKI FRAME WORKS vs COMMERCIAL TAX OFFICER
- Citation / case number
- SC 2015/14995
- Court
- Supreme Court of India
- Petitioner
- M/S. VELLANKI FRAME WORKS
- Respondent
- COMMERCIAL TAX OFFICER
- Author
- HON'BLE MR. JUSTICE DINESH MAHESHWARI
- Bench
- HON'BLE MR. JUSTICE SANJAY KISHAN KAUL, HON'BLE MR. JUSTICE DINESH MAHESHWARI, HON'BLE MR. JUSTICE HRISHIKESH ROY
Judgment text excerpt
The Supreme Court upheld the High Court's decision regarding the assessment orders that classified certain transactions as inter-State sales subject to Central Sales Tax, rather than sales in the course of import. The court emphasized that the transactions did not meet the criteria for exemption under Section 5(2) of the Central Sales Tax Act, 1956. The appellant was granted time to produce necessary C-Forms for potential tax benefits.