Indian Oil Corpn. Ltd. vs Commissioner of Taxes, Assam and Ors.
Transfer of right to use goods-Deduction of tax at source under Assam General Sales Tax Act-The company had entered into an agreement with the contractors for hiring trucks and tankers for delivery of its goods to dealers. Since, there was no [LexDoc Id : 363682]
HC (Gauhati)
2009
DCM Ltd. vs CST
Inter-State sales-Levy of sales tax-The Supreme Court upheld the high court's decision that the sales were inter-state sales falling under s.3(a) of the Central Sales Tax Act 1956. The h [LexDoc Id : 357884]
