Supreme Court · 1957 INSC 29 · Decided 2 April 1957
A. V. Fernandez v. The State of Kerala
- Court
- Supreme Court of India
- Citation
- 1957 INSC 29 · [1957] 1 S.C.R. 837
- Case number
- CIVIL APPEAL No. 232/1955
- Decided
- 2 April 1957
- Bench
- NATWARLAL HARILAL BHAGWATI, B. JAGANNADHADAS, SYED JAFFER IMAM, P. GOVINDA MENON, J.L. KAPUR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 28, 132(1), 286
Headnote
COURT REPORTS A. V. FERNANDEZ v. THE STATE OF KERALA (BHAGWATI, JAGANNADHADAS,- JAFEK IMAM, GovINDA MENON and J. L. KAPUR JJ.) 837 Sales Tax-Assessment-Gross and net turnover-Purchase of copra-Sale of oil both inside and outside the State-Deductions -Assessable turnover-Constitution of India, of the appellant consisted in the purchase of copra, manufacture of cocoanut oil and cake therefrom and sale of oil and cake to parties inside the State of Travancore-Cochin and sale of oil to parties outside the State. Before the coming into force of the Constitution of India, under the
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)