Supreme Court · 1977 INSC 121 · Decided 14 April 1977
Bhopal Sugar Industries LTD. v. Sales Tax Officer, Bhopal
- Court
- Supreme Court of India
- Citation
- 1977 INSC 121 · [1977] 3 S.C.R. 578
- Case number
- CIVIL APPEAL No. 1135/1972
- Decided
- 14 April 1977
- Bench
- P.N. BHAGWATI, N.L. UNTWALIA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 32
Headnote
BHOPAL SUGAR INDUSTRIES LTD. v. SALES TAX OFFICER, BHOPAL April 14, 1977 [P. N. BHAGWATI, N. L. UNTWALIA, AND S. MURTAZA FAZAL ALI, JJ.J Sales Tax-Dealer consun1ing goods for his own purposes-If a sale exi­ tible to tax. The appellant. Vlas a manufacturer of sugar. It also ran in the mill The Sales tax authorities assessed to tax C the petrol consumed by the appellaut for its own use as well. On appeal the Commissioner of Sales Tax held that since the appellant was an agent of Caltex, title to the property in the goods sold by it remained with the A principal and as such that
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