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SUN PHARMA LABORATORIES LIMITED vs. UNION OF INDIA AND OTHERS
(Sikkim High Court)

Hon'ble Judges:

ARUP KUMAR GOSWAMI
BHASKAR RAJ PRADHAN
Pet. Counsel
Rahul Tangri
Gita Bista
Vivek Jain
Res. Counsel
B.k. Gupta

Petitioner / Applicant

SUN PHARMA LABORATORIES LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Sikkim High Court
State

Sikkim

Date Nov 19, 2020
Order No.

W.P.(C) No. 09 of 2020

Citation

2020(11) TAXREPLY 3539
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ORDER

Heard Mr. Rahul Tangri, learned Counsel for the petitioner. Also heard Mr. B.K. Gupta, learned Counsel appearing for the respondents. 2. The petitioner is a Private Limited Company engaged in the supply of patented and propriety medicines falling under Chapter 29 and 30 of the Customs Tariff Act, 1975, made applicable to the supplies made under the Central Goods and Services Act, 2017 (for short, the CGST Act). It has two Units in the State of Sikkim, one of which is located at Nandok Block and the other at Namli Block, which will, hereinafter be referred to as Unit-I and Unit-II, respectively. Both the Units are registered under General Sales Tax Index (GSTI) vide GSTI number. 3. It is the case of the petitioner that during the month of August, 2017 two consignments of pine bark extract and Crospovidone NF were transferred by the petitioner from Unit-II to Unit-I. As the transfer did not qualify as supply in terms of Section 7 of the CGST Act, such transfer ought to have be....

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