Supreme Court · 1988 INSC 163 · Decided 11 May 1988
Coffee Board, Karnataka, Bangalore v. Commissioner of Commercial Taxes
- Court
- Supreme Court of India
- Citation
- 1988 INSC 163 · [1988] SUPP. 1 S.C.R. 348
- Case number
- CIVIL APPEAL No. 4522/1985
- Decided
- 11 May 1988
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI, S. NATARAJAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286; Income Tax Act
Headnote
BOARD, KARNATAKA, BANGALORE v. COMMISSIONER OF COMMERCIAL TAXES MAY 11, 1988 [R.S. PATHAK, CJ, SABYASACHI MUKHARJI AND S. NATARAJAN, JJ.) Karnataka Sales Tax Act, 1957-Challenging purchase tax on coffee levied under provisions of-Coffee Act 1942-Whether compulsory delivery of coffee to Coffee High Court praying for a declaration that the mandatory delivery of the Coffee under section 25(i) of the Coffee Act, 1942, was not sale and that section D 2(t) of the Karnataka Sales Tax Act, 1957 required to be struck down if the same encompassed compulsory acquisition also, and challenging the
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