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

Section 15: [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 15

• 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.

• M/S Triveni Glass Limited Rep. by Its Deputy General Manager (Sales and P.R.) Shri R.K. Sinha v. Commissioner of Trade Tax, U.P.
  2023 INSC 8929 October 2023Dismissed

  Whether “tinted glass sheets” manufactured by the assessee is liable to be taxed as “goods or wares made of glass” under the Notification No.5784 dated 07.09.1981 being Entry No.IV or as unclassified item.

• 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
• M/S Trimurthi Fragrances (P) Ltd. Through Its Director Shri Pradeep Kumar Agrawal v. Government of N.C.T. of Delhi Through Its Principal Secretary (Finance) & Ors.
  2022 INSC 97519 September 2022Disposed of
• 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
• 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
• Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
  2016 INSC 101911 November 2016Directions issued
• 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. United Riceland Ltd. v. State of Haryana and Anr.
  2011 INSC 217 January 2011Partly allowed
• Commissioner of Trade Tax, U.P. v. M/S. National Industrial Corporation Ltd.
  2008 INSC 13762 December 2008Dismissed
• M/S. Peeka Y Re-Rolling Mills (P) Ltd. v. The Assistant Commissioner and Anr.
  2007 INSC 31720 March 2007Appeal(s) 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.
• M/S. Monga Rice Mill v. State of Haryana and Anr.
  2004 INSC 26413 April 2004Dismissed
• 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.
• Tvl K.A.K. Anwar and Co. Etc. v. State of Tamil Nadu
  1997 INSC 76427 November 1997Dismissed
• State of Kerala and Anr. v. Builders Association of Ind!A and Ors.
  1996 INSC 140328 November 1996Appeal(s) allowed
• M/S Dewan Enterprises v. Commissioner of Sales Tax, U.P.
  1996 INSC 57624 April 1996Appeal(s) allowed
• State of Bihar v. Bihar Chamber of Commerce
  1996 INSC 1946 February 1996Dismissed
• 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.
• State of Orissa v. Minerals and Metals Trading Corporation of India Ltd.
  1994 INSC 26618 July 1994Appeal(s) allowed
• Telangana Steel Industries and Ors. v. State of Andhra Pradesh and Ors.
  1994 INSC 1054 March 1994Appeal(s) allowed
• Rajasthan Roller Flour Mills Association and Anr. Etc. Etc. v. State of Rajasthan and Ors.
  1993 INSC 2811 September 1993Disposed of
• Gannon Dunkerley and Co. A.Nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc.
  1992 INSC 31217 November 1992Appeal(s) allowed
• Builders' Association.Of India v. State of Karnataka and Others
  1992 INSC 31517 November 1992Dismissed
• Polaki Motors and Ors. v. State of Orissa and Ors.
  1992 INSC 28014 October 1992Dismissed
• Commissioner of Income-Tax, Haryana Etc. Etc. v. Krishna Copper Steel Rolling Mills Jagadhri Etc. Etc.
  1991 INSC 28812 November 1991Dismissed