Supreme Court · 1962 INSC 351 · Decided 30 November 1962
A. V. Thomas & CO. LTD. v. Deputy Commissioner of Agricultural Income Tax
- Court
- Supreme Court of India
- Citation
- 1962 INSC 351 · [1963] SUPP. 2 S.C.R. 608
- Case number
- CIVIL APPEAL No. 628/1961
- Decided
- 30 November 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(l)(a)
Headnote
COURT REPORTS [1963]SUPP. A. V. THOMAS & CO. LTD. v. DEPUTY COMMISSIONER OF AGRICULTURAL INCOME TAX (S. K. DAB, J. L. KAPUR, A. K. SARKAR, M. HIDAYATULLAH AND RAGHUBAR DAYAL, JJ.) Sales Te1x-GoodB stored in Travanwre-Sale by auction ill Madras by aamples-Delirery in in Madras State. The price was paid in Fort Cr,chin and delivery orders were also given there for goods which were at Willingdon Island in Travancore Cochin State. From Willingdon Islands the goods were acnt for consumption to other States and to foreign countries. The State of Travan­
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