Supreme Court · 2015 INSC 26 · Decided 13 January 2015
Assistant Commissioner, Ernakulam v. Hindustan Urban Infrastructure LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 26 · [2015] 1 S.C.R. 100
- Case number
- CIVIL APPEAL No. 354/2015
- Decided
- 13 January 2015
- Bench
- H.L. DATTU (1-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 448, 456, 457
Headnote
1 S.C.R. 100 ASSISTANT COMMISSIONER, ERNAKULAM V. HINDUSTAN URBAN INFRASTRUCTURE LTD. AND ORS. (Civil Appeal Nos. 354-355 of 2015) JANUARY 13, 2015 [H.L. DATTU, CJI AND S.A. BOBDE, J.] Kera/a General Sales Tax Act, 1963 - s. 2(vi), 2(viii), 5, 5A, 22 - Dealer - Winding up proceedings of a assets of the Company, the liquidator intended to conduct a transfer of the goods in liquidation - Since the said transfer falls within the D wide ambit of s. 2(viii}(f}, Company in liquidation is a "dealer" with regard to the transfer - In terms of s. 5, the Company in liquidation, as a
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