Supreme Court · 1970 INSC 143 · Decided 21 July 1970
Chhitter Mal Narain Das v. Commissioner of Sales Tax
- Court
- Supreme Court of India
- Citation
- 1970 INSC 143 · [1971] 1 S.C.R. 671
- Case number
- CIVIL APPEAL No. 2483/1969
- Decided
- 21 July 1970
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
671 U.P. Sales-tax Act 1948 S. 2(/1)-Supply of whrnt tu Regional Food Controller uncler U.P. Wheat Procurenient (Levy) Order-If lt1.1:ablc. The, asscssees who were dealers in food-grains supplied to the Regional Food Controller diverse quantities of wheat in compliance with the pro­ visions of levied tax under the U.P. Sales-tax Act on the aggregate ol the price of wheat supplied by the assessees, rejec.ting the assessccs' conten­ tion that the wheat supplied was not sold to the Controller. In appeal, the Assistant Commissioner (Judicial) Saleo Tax held the supply was not taxable
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