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Mis. Steel Authority of India Ltd, a public sector undertaking engaged in manufacture and inter‑state sale of iron and steel, was assessed under the Central Sales Tax Act, 1956 for the year 2001‑02 with a demand of Rs 19.25 crore. The company appealed the assessment before the Assistant Commissioner …
The Supreme Court examined whether Hindustan Aeronautics Ltd.'s (HAL) manufacture of MIG engines for the Government of India constituted a contract of sale liable to Central Sales Tax or a works contract exempt from tax. The Government of India, under a licence from the USSR, entrusted HAL to …
Titaghur Paper Mills Co. Ltd. was assessed for sales tax for the year 1980-81 under the Central Sales Tax Act, 1956 and the Orissa Sales Tax Act, 1947 after the assessing officer, having refused further adjournments, made a best‑judgment assessment treating the gross turnover as taxable. The company …
