Reliance’s Supply of Gas from KG Basin to UP Is an Inter-State Sale, VAT Not Applicable: Supreme Court
The Supreme Court has ruled that the sale of natural gas from the KG-D6 basin in Andhra Pradesh to buyers in Uttar Pradesh constitutes an inter-State sale under Section 3(a) of the Central Sales Tax Act, 1956, and therefore cannot be subjected to State Value Added Tax. The Bench of Justice J.K. Maheshwari and Justice Atul S. Chandurkar dismissed appeals filed by the State of Uttar Pradesh challenging the classification…
