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Case Law Details

Case Name : Ikea Trading (India) Pvt. Ltd.Vs Commissioner of Trade And Tax (Delhi High Court)
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IKEA Trading (India) Pvt. Ltd. Vs. Commissioner of Trade and Tax (Delhi High Court)

Facts-

Appellant is engaged in local procurement and export of home furnishing products like carpets, dhurries, fabrics, plastic articles, lamps, soft toys. Appellant purchased products from a number of domestic vendors situated outside the state of Delhi against Form H. Such sales and purchases are outside the tax net in terms of section 6(1) of the Central Sales Tax Act.

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