Central Sales Tax Act, 1956 – Sections 3, 6 and 6(2) – Liability to tax on inter-State sales – Whether as a condition of giving the benefit of Section 6(2) of the said Act, the tax authorities can impose a limit or timeframe within which delivery of the respective goods has to be taken from a carrier when the goods are delivered to a carrier for transmission in course of inter-state sale. HELD In such circumstances fixing of timeframe by order of the Tax Administration of the State in our opinion would be impermissible. Decided on : 27-04-2020
SUPREME COURT OF INDIA DIVISION BENCH COMMERCIAL TAXES OFFICER — Appellant Vs. M/S. BOMBAY MACHINERY STORE — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Civil…