Supreme Court · 1996 INSC 544 · Decided 18 April 1996
Bharat Heavy Electricals LTD. ETC. v. Union of India and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 544 · [1996] SUPP. 1 S.C.R. 533
- Case number
- WRIT PETITION (CIVIL) No. 1608/1987
- Decided
- 18 April 1996
- Bench
- B.P. JEEVAN REDDY, K.T. THOMAS (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32, 269
Headnote
B Sales-t<L< : Central Sales Tax Act-Sections 3, 9-Levy and collection of tax-W7ien is a sale or purchase of goods to take place in the coune of C inter-state trade or commerc,,_Test laid down "in Sec. 9(i)-Tax should be levied and collected in the State fron1 ivhich n1ove111ent of sector corporation, wholly owned by the Government of India, having its units in several places, was engaged D in the n1anufacture of heavy electrical machinery-including equipment and material to set up a power~generation plant. Whenever it used to undertake to set up a plant, it entered into two
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