Supreme Court · 1965 INSC 295 · Decided 13 December 1965
Amritsar Sugar Mills CO. LTD. v. Commissioner of Sales Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 295 · [1966] 3 S.C.R. 45
- Case number
- CIVIL APPEAL No. 86/1965
- Decided
- 13 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Ultar Pradesh Sales Tax Act, 1948_,,., 5--Contract to communicate later, by buyer, place of delivery-Delivery to another person outside State-If rebate, admissible-Uttar Pradesh Sales Tax (Temporary) Rules, 1948. The aaseHee-sugar mill oold sugar to parties who carried on bmineSI iruide tho State sugar wu despatched '.o stations outside the State of Uttar Pradesh and delivered to another party in oompliance with the instructions issued by the buyers. Under the con· tract entc~d between the assessee and the buyer, the assCS11te was to deliver the sugar at places to be communicated
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