Supreme Court · 1975 INSC 311 · Decided 9 December 1975
Balabhagas Hulaschand v. State of Orissa
- Court
- Supreme Court of India
- Citation
- 1975 INSC 311 · [1976] 2 S.C.R. 939
- Case number
- CIVIL APPEAL No. 449/1971
- Decided
- 9 December 1975
- Bench
- KUTTYIL KURIEN MATHEW, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
HULASCHAND v. STATE OF ORISSA December 9, 1975 (K. K. MATHEW AND S. MURTAZA. FAZAL ALI, JJ.J 939 Central Sales Tax Act, 1956-Ss. 2(g), 3, 4(2) (a) (b )-"Sale"-Ambit of the definition "Sale". i Central Sales Tax Act, 1956-Section 3 (a) read with s. 4 of the Sale of Gdods of sale A B occasions movement-W/1etha agreeme11t to sell was a forward co11tract or a con- C tract i11 respect of unascertainable or future goods does not make any differ- e11ce, for the purposes of application of s. 3 (c•) of the AC/. Interpretation of statutes-Whether s. 3(a) of the
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