Supreme Court · 1960 INSC 166 · Decided 27 September 1960
B. K. Wadeyar v. M/S. Daulatram Rameshwarlal
- Court
- Supreme Court of India
- Citation
- 1960 INSC 166 · [1961] 1 S.C.R. 924
- Case number
- CIVIL APPEAL No. 45/1959
- Decided
- 27 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(l)(b)
Headnote
COURT REPORTS [1961] 1 !> 60 spirit, which takes place in West Bengal. The cus- Bumwh Sh•ll 0 ,1 tom~ barrier ?oes not set a terminal limit to the StNoge 0 ,,J territory of\\ oat Bengal for sales tax purposes. The Dis1>1&ut1ng Co,. sale beyond the customs barrier is still a sale, payment Tax Offictr of price, take place within the State. The sale is th us HodoyatullaJ, J. completely within the territory of tho taxing State. No outside Sta.ti; is involved where the goods can.be said to have been delivered for consumption as a direct 1960 Sep1ember 27. result of the sale
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