Central Sales Tax Act, 1956 · Chapter IV: Goods of Special Importance in Inter-State Trade or Commerce

Section 14: [Omitted.]

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 14

• Commissioner of Sales Tax, Maharashtra, Bombay v. R.M.D.C.
  2025 INSC 11887 October 2025Disposed of

  Issue arose whether tax can be levied u/s.3F of the Uttar Pradesh Trade Tax Act, 1948, on the ink and processing material used by the appellant in undertaking the printing work of lottery tickets.

• C.T. Kochouseph v. State of Kerala and Another Etc.
  2025 INSC 6618 May 2025Dismissed

  Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the Tamil Nadu General Sales Tax Act, 1959, is a tax in the nature of manufacture or consignment tax or an…

• State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd.
  2025 INSC 23117 February 2025Dismissed

  Whether the State could amend the Punjab Value Added Tax Rules, 2005 to provide that the input tax credit (ITC) already earned on goods kept in stock could be availed at a reduced rate as the rate of tax on the goods…

• Pradeep Kumar Agrawal v. Govt. of N.C.T. of Delhi T Hr. Its
  2023 INSC 4874 May 2023Disposed of
• The State of Tripura & Anr. v. Chandan Deb & Ors.
  2023 INSC 28424 March 2023Appeal(s) allowed
• Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors.
  2021 INSC 2845 May 2021Disposed of
• State of Orissa v. M/S. B. Engineers & Builders Ltd. & Ors.
  2020 INSC 4145 June 2020Dismissed
• M/S Craft Interiors (P) Ltd. v. The Joint Commissioner of Commercial Taxes (Intelligence) & Anr.
  2019 INSC 7122 July 2019Dismissed
• State of Karnataka and Anr. v. M/S Durga Projects Inc
  2018 INSC 2056 March 2018Dismissed
• Federation of Indian Mineral Industries & Ors. v. Union of India & Anr.
  2017 INSC 104213 October 2017Disposed of
• Smt. B. Narasamma v. Deputy Commissioner Commercial Taxes Karnataka & Anr.
  2016 INSC 59111 August 2016Disposed of
• Commissioner, Central Excise & Customs, Kerala v. M/S Larsen & Toubro Ltd.
  2015 INSC 58920 August 2015Disposed of
• M/S Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (Anti-Evasion), Bhilwara, Rajasthan
  2014 INSC 4723 January 2014Partly allowed
• M/S. Bansal Wire Industries Ltd. and Anr. v. State of U.P. and Ors.
  2011 INSC 33026 April 2011Dismissed
• Commissioner of Trade Tax, U.P. v. M/S. National Industrial Corporation Ltd.
  2008 INSC 13762 December 2008Dismissed
• State of Punjab & Others Etc.Etc v. M/S. Perfect Synthetics Etc Etc.
  2008 INSC 3267 March 2008Dismissed
• Commnr. of Sales Tax, Orissa and Ors. v. Crown Re-Roller (P) Ltd. and Ors.
  2007 INSC 2588 March 2007Appeal(s) allowed
• Commnr. of Sales Tax, Orissa and Ors. v. Crown Re-Roller (P) Ltd. and Ors.
  2007 INSC 2578 March 2007Partly allowed
• M/S. Mahim Patram Private Ltd. v. Union of India & Ors.
  2007 INSC 20523 February 2007Dismissed
• M/S. Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow
  2006 INSC 4831 August 2006Appeals dismissed.
• Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.
  2005 INSC 4420 January 2005Nos. 123-25/95 dismissed.
• Ashok Leyland Ltd. v. State of Tamil Nadu and Anr.
  2004 INSC 227 January 2004Disposed of
• State of Uttar Pradesh and Anr. Etc. Etc. v. Union of India and Anr. Etc. Etc.
  2003 INSC 554 February 2003Appeal(s) allowed
• Satnam Overseas(Export)Through Its Partner Etc. Etc. v. State of Haryana and Anr. Etc. Etc.
  2002 INSC 44024 October 2002Leave Granted & Disposed off
• 20Th Century Finance Corporation Ltd. and Anr. v. State of Maharashtra
  2000 INSC 3049 May 2000Appeals/Petitions/Transferred Cases disposed of.
• Commissioner of Sales Tax, M.P. v. Popular Trading Company, Ujjain
  2000 INSC 1945 April 2000Appeal(s) allowed
• State of M.P. v. Indore Iron and Steel Mills Pvt. Ltd.
  1998 INSC 30412 August 1998Allowed
• Tvl K.A.K. Anwar and Co. Etc. v. State of Tamil Nadu
  1997 INSC 76427 November 1997Dismissed
• M/S. Eastern Diecasting Industry v. The Collector of Central Excise, Calcutta
  1997 INSC 61927 August 1997Dismissed
• India Carbon Ltd. Etc. v. The State of Assam
  1997 INSC 56516 July 1997Appeal(s) allowed
• State of West Bengal v. O.P. Lodha and Anr.
  1997 INSC 33531 March 1997Appeal(s) allowed
• State of Kerala and Anr. v. Builders Association of Ind!A and Ors.
  1996 INSC 140328 November 1996Appeal(s) allowed
• Cooch Behar Contractors' Association and Ors. Etc. v. State of West Bengal and Ors.
  1996 INSC 104011 September 1996Dismissed
• M/S. Gujarat Machinery Manufacturers Ltd. v. Collector, Central Excise, Baroda.
  1996 INSC 103911 September 1996Appeal(s) allowed
• M/S Dewan Enterprises v. Commissioner of Sales Tax, U.P.
  1996 INSC 57624 April 1996Appeal(s) allowed
• Vasanthan Foundry v. Union of India and Ors.
  1995 INSC 4479 August 1995Appeal(s) allowed
• The State of Bihar and Ors. v. Mis. Universal Hydrocarbons Co. Ltd. and Anr.
  1994 INSC 31812 August 1994Appeals dismissed.
• The State of Andhra Pradesh, Etc. v. Modern Proteins Ltd.
  1994 INSC 17326 April 1994Appeal allowed.
• Krishan Chander Dutia (Spice) Pvt. Ltd v. Commercial Tax Officer and Ors.
  1994 INSC 8923 February 1994Appeal(s) allowed
• Rajasthan Roller Flour Mills Association and Anr. Etc. Etc. v. State of Rajasthan and Ors.
  1993 INSC 2811 September 1993Disposed of
• Bengal Iron Corporation and Anr. v. Commercial Tax Officer and Ors.
  1993 INSC 17027 April 1993Appeal and petition dismissed.
• Builders' Association.Of India v. State of Karnataka and Others
  1992 INSC 31517 November 1992Dismissed
• Gannon Dunkerley and Co. A.Nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc.
  1992 INSC 31217 November 1992Appeal(s) allowed
• M/S. Pine Chemicals Ltd. and Ors. Etc. Etc. v. The Assessing Authority and Ors. Etc. Etc.
  1992 INSC 1216 January 1992Appeal(s) allowed
• Bharuch Coconut Trading Co. and Ors. v. Municipal Corporation of the City of Ahmedabad and Others.
  1990 INSC 37127 November 1990Dismissed
• Goodyear India Ltd. Etc. Etc. v. State of Haryana & Anr. Etc. Etc.
  1989 INSC 31519 October 1989Disposed of
• Builders Association of India & Ors. Etc. Etc. v. Union of India & Ors. Etc. Etc.
  1989 INSC 11231 March 1989Disposed of
• State of Tamil Nadu v. Mahi Traders & Ors. Etc. Etc.
  1989 INSC 413 February 1989Dismissed
• Ujagar Prints Etc. v. Union of India & Ors. Etc.
  1988 INSC 3434 November 1988Disposed of
• State of Kerala v. Attesee (Agro Industrial Trading Corporation)
  1988 INSC 32927 October 1988Dismissed
• Vrajlal Manilal and Co. and Another v. State of Madhya Pradesh and Another
  1986 INSC 582 April 1986Dismissed
• Associated Tanners Vizianagram, A.P. v. Commercial Tax Officer, Vizianagram, Andhra Pradesh & Ors.
  1986 INSC 4618 March 1986Dismissed
• Chunni Lal Parshadi Lal v. Commissioner of Sales Tax, U.P., Lucknow
  1986 INSC 4518 March 1986Appeal(s) allowed
• Govind Saran Ganga Saran v. Commissioner of Sales Tax and Ors.
  1985 INSC 10726 April 1985Appeal(s) allowed
• Hoechst Pharmaceuticals Ltd. and Another Etc. v. State of Bihar and Others
  1983 INSC 616 May 1983Dismissed
• State of Orissa v. M/S. Dinabandhu Sahu & Sons
  1976 INSC 9030 March 1976Dismissed
• State of Tamil Nadu v. Pyare Lal Malhotra Etc.
  1976 INSC 519 January 1976Appeal(s) allowed
• Sri Siddhi Vinayaka Coconut & Co. & Ors. Etc v. State of Andhra Pradesh & Ors.
  1974 INSC 1152 May 1974Dismissed
• State of Punjab and Ors. v. M/S. Shakti Cotton Company
  1971 INSC 3045 November 1971Partly allowed
• Sri Venkateswara Rice, Ginling & Groundnut Oil Mill Contractors Co. & Ors. v. State of Andhra Pradesh & Ors.
  1971 INSC 21123 August 1971Dismissed
• Indian Carbon Ltd. v. Superintendent of Taxes, Gauhati & Ors.
  1971 INSC 20818 August 1971Appeal(s) allowed
• Hansraj Bagrecha v. State of Bihar & Ors.
  1970 INSC 19618 September 1970
• State of Punjab & Ors. v. M/S. Chandu Lal Kishori Lal & Ors. Etc.
  1969 INSC 5927 February 1969Appeal(s) allowed
• Commissioner of Sales Tax, Madhya Pradesh v. Jaswant Singh Charan Singh
  1967 INSC 4023 February 1967Dismissed
• M/S. Modi Spinning & Weaving Mills Co., Ltd. v. Commissioner of Income-Tax, Punjab & Anr.
  1964 INSC 2085 October 1964Dismissed