Supreme Court · 1972 INSC 292 · Decided 1 December 1972
A.K.ROY & ANR. v. Voltas Limited
- Court
- Supreme Court of India
- Citation
- 1972 INSC 292 · [1973] 2 S.C.R. 1089
- Case number
- CIVIL APPEAL No. 47/1972
- Decided
- 1 December 1972
- Bench
- A.N. GROVER, KUTTYIL KURIEN MATHEW, A.K. MUKHERJEA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
K. ROY & ANR. v. VOLTAS LIMITED December l, 1972 1089 (A. N. GROVER, K. K. MATHEW AND A. K. MUKHERJEA, JJ.J Central Exdses & Salt Act 1944, S. 4(a)-Bulk of sales to consumers direct-Some goods sold also to wholesalers at 22 per cent trade dis­ count-Duty whether to be levied on company and carried on, among others, the business of manufacturing air-conditioners, water coolers and compo­ nent parts thereof. Most of its sales-to the extent of 90 to 95 per cent­ were made by it directly to consumers at list prices. It, however, also sold the articles to
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