Appellant the importer of goods & cleared them for home consumption, the natural consequence of raising of such debit notes on the end-buyers situated in different States and movement of goods to such end-buyers would be to take these transactions in the category of inter-State sales in terms of Section 3(a) of the CST Act – Appellant was not entitled to the exemption of Section 5(2) of the CST Act
SUPREME COURT OF INDIA DIVISION BENCH M/S VELLANKI FRAME WORKS — Appellant Vs. THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ )…

