The Supreme Court on Friday (May 15) has held that the sale of natural gas from the KG-D6 basin in Andhra Pradesh to buyers in another state is an inter-State sale under Section 3(a) of the Central Sales Tax Act, 1956, and therefore not subject to State Value Added Taxes. A bench of Justice JK Maheshwari and Justice Atul S Chandurkar dismissed a batch of appeals filed by the State of...