Supreme Court · 1967 INSC 25 · Decided 1 February 1967
Bengal Timber Trading CO. LTD. v. Commissioner of Sales Tax, Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1967 INSC 25 · [1967] 2 S.C.R. 547
- Case number
- CIVIL APPEAL No. 398/1966
- Decided
- 1 February 1967
- Bench
- K. SUBBA RAO, J.C. SHAH, J.M. SHELAT, VISHISHTHA BHARGAVA, G.K. MITTER (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1)(a), 286
Headnote
G H BENGAL TIMBER TRADING CO. LTD. v. COMMISSIONER OF SALES TAX, MADHYA PRADESH February I, 1967 [K. SUBBA RAo, C.J., J. C., SHAH, J. M. SHELAT., V. BHARGAVA AND G. K. MITTER, JJ.j Constitution of India, !950, Ar(. 286(l)(a) Explanation, prior to amendment by the Constitution (Sixth Armndment and not place--EfJect of-Liabi1ity to sales-tax under C.P. and Berar Sales Tax Act (21 of 1947). The appellant entered into a contract with the President of India for the supply of railway sleepers. The consignees, to whom the sleepers were to be despatched according to the instructions given
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