Supreme Court · 1960 INSC 267 · Decided 14 December 1960
Bayyana Bhimayya v. The Government of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1960 INSC 267 · [1961] 3 S.C.R. 267
- Case number
- CIVIL APPEAL No. 223/1960
- Decided
- 14 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
SUPREME COURT REPORTS 267 BAYYANA BHIMAYYA v. THE GOVERNMENT OF ANDHRA PRADESH (J. L. KAPUR, M. HIDAYATULLAH and J. c. SHAH, JJ.) Sales Tax-Delivery order-Mealfing of-Two separate tran­ sactions-Sales-tax, if leviable at both points-Sale of Goods Act, r930 (Ill of r930), s. 2(4)-Madras General and also entered into agreement with third parties, by which they charged something extra from those third parties and handed over the delivery order known as kutcha delivery order. The Mills h~wever did not accept the third parties as contracting parties, but only as the agents of the
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