In Brief
The Supreme Court upheld the High Court's direction to the State of Tripura to issue Form F under the Central Sales Tax Act, 1956, but clarified that the revenue authority may verify whether statutory conditions for issuance are fulfilled. The Court held that the contract between the respondent and ONGC was fundamentally a service contract—despite machinery being present at the site, it remained under the respondent's control and possession. The Court expunged erroneous observations from the High Court judgment regarding inter-State transfers and affirmed the validity of the relevant provisions of the Tripura Sales Tax Act and Rules."
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