Supreme Court · 1962 INSC 116 · Decided 30 March 1962
Central Potteries LTD v. State of Maharashtra & Others
- Court
- Supreme Court of India
- Citation
- 1962 INSC 116 · [1963] 1 S.C.R. 166
- Case number
- CIVIL APPEAL No. 205/1961
- Decided
- 30 March 1962
- Bench
- T.L. VENKATARAMA AIYYAR, BHUVNESHWAR PRASAD SINHA, P.B. GAJENDRAGADKAR, K.N. WANCHOO, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
SUPREME OOURT REPORTS [1963] CENTRAL POTTERIES LTD. v. STATE OF MAHARASHTRA & OTHERS (B. P. SINHA, c. J., P. B. GAJENDRAGADKAR, K. N. WANCIIOO, N. RAJAGOPALA AYYANGAR an<l 'l'. L. VENKATARAMA AIYAR, JJ.) Sales 1'ao;-Assessment-Liability to pay tax, if depends upon being registered as was a company carrying on business in the manufacture of sale of potteries and Chinaware in Nagpur. The Central Provinces and Berar Sales Tax Act came i .. to force on.June 1st 1947. On May 27, 1947, notifica· tions Nos. 597 and 599 were issued. Notification No. 597 fixed August 15, 1947
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)