In Brief
Akash Coke Industries purchased coal through inter-state transactions and was assessed sales tax. The company sought a refund under Section 15(b) of the Central Sales Tax Act, arguing that coal was a declared good and inter-state purchases qualified for relief. The State of Jharkhand opposed the refund. The Supreme Court dismissed the State's appeal, holding that coal purchased in inter-state transactions and coke manufactured from coal are both declared goods regulated by the Act. As the State raised no dispute about the identity of the goods, the determination for refund stood upheld."
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