DCM LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Leave granted.

(2.) A short question which arises in this batch of civil appeals is : whether the taking of the delivery of chemicals in Delhi by the purchasing dealers, in the context of they being the distributors/stockists of the assessee (appellant), for the assigned territories outside Delhi would take away the transaction in question from the category of sale inter-State sale(s)?

(3.) During the assessment year 1974-75 the dealer, M/s. DCM Ltd., claimed exemptions on account of the following sales made to the registered dealers: <FRM>JUDGEMENT_258_TLPRE0_2009_1.html</FRM>