In Brief
The Supreme Court heard two consolidated civil appeals arising from sales tax disputes in Tripura. In Appeal No. 4391/2014, the Court upheld the High Court's direction to issue Form-F under the Central Sales Tax Act, 1956, but clarified that the Revenue authority retains discretion to verify statutory conditions before granting such exemption. In Appeal No. 4392/2014, the Court found that a contract between the respondent and ONGC was essentially a service contract, not a taxable sale, because although machinery was supplied on rent, it remained in the service provider's possession and use. The Court affirmed the validity of the relevant Tripura tax provisions and disposed of both appeals accordingly."
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