Supreme Court · 2000 INSC 304 · Decided 9 May 2000
20TH Century Finance Corporation LTD. and ANR. v. State of Maharashtra
- Court
- Supreme Court of India
- Citation
- 2000 INSC 304 · [2000] SUPP. 1 S.C.R. 120
- Case number
- CIVIL APPEAL No. 4500/1989
- Decided
- 9 May 2000
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, S.S.M. QUADRI, D.P. MOHAPATRA (5-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366; Contract Act Section 148, 14
Headnote
Sales Tax Maharashtra Sales Tax on the Transfer of the Right to Use Any Goods for Any purpose Act, 1985 (18 of 1985)-S.2(10) Explain, Ss.3 and 8-A: Constitutionality of Expln to S.2(10)-Read down to the effect that it would not be applicable if the deeme,f sale is: (i) an outside; (ii) a sale of import or export; (iii) an inter-State sale. Transfer of right to use any goods/or any purpose-Taxable event and situs of-In absence of a legal fiction created by the appropriate legislature contemplating otherwise, situs of such sale, held, would be the place where the property in goods passes
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)