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Kodal Industries Limited vs State Of Tamil Nadu [Alongwith T.C. (R.) ... on 14 September, 2000 cites

Twentieth Century Finance Corpn.Ltd.& ... vs State Of Maharashtra on 9 May, 2000

11. Further, the issue itself is, in our opinion, clearly covered by the judgment of the Supreme Court in [2000] 119 STC 182 (20th Century Finance Corpn. Ltd. v. State of Maharashtra). The Supreme Court had to consider whether a transaction of transfer of right to use goods can be subjected to sales tax by more than one State. The issue arose before the Supreme Court of India, because some States levied tax on the assessees merely because the goods were found to be located in their States at the time of execution of contract, which execution took place outside the State. Some States levied tax when the goods were delivered in their States for use in pursuance of agreements of transfer executed outside their States, Some other States levied tax on such transactions of deemed sales on the ground that the agreements for transfer of right to use goods had been executed within their States. Incidentally, the Supreme Court had to decide whether Article 286 of the Constitution of India prevented the law of a State from imposing a sales tax on goods where the sale or purchase takes place (1) outside the State ; (2) in the course of import of goods into or export of the goods out of the territory of India and (3) in the course of inter-State trade or commerce.
Supreme Court of India Cites 57 - Cited by 162 - V N Khare - Full Document
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