Supreme Court · 1964 INSC 115 · Decided 10 April 1964
Ben Gorm Nilgiri Plantations Company, Coonoor and ORS. v. Sales Tax Officer, Special Circle, Ernakulam and ORS.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 115 · [1964] 7 S.C.R. 706
- Case number
- CIVIL APPEAL No. 396/1963
- Decided
- 10 April 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, N. RAJAGOPALA AYYANGAR, S.M. SIKRI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1)(b), 286(l)(b), 286(i)(b)
Headnote
10 706 SUPREME COURT REPORTS [1964] BEN GORM NILGIRI PLANTATIONS COMPANY, COONOOR AND ORS . v. SALES TAX OFFICER, SPECIAL CIRCLE, ERNAKU­ LAM AND ORS. [P. B. GAJENDRAGADKAR, C.J., K. N. WANCHOO, J. c. SHAH, N. RAJAGOPALA AYYANGAR AND S. M. S!KRI, JJ.) Sales Tax-Sale of tea to local agents of on the business o'f growing and manufacturing tea in their estates. The sellers of tea were the appellants; the purchasers were local agents of Foreign buyers. The sales were by public auction at Fort Cochin. They were conducted by brokers of tea. The sales were in conformity with the provisions
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