Supreme Court · 1971 INSC 352 · Decided 17 December 1971
Commissioner of Commercial Taxes, Mysore Bangalore v. Hindustan Aeronautics LTD.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 352 · [1972] 2 S.C.R. 927
- Case number
- CIVIL APPEAL No. 710/1968
- Decided
- 17 December 1971
- Bench
- S.M. SIKRI, J.M. SHELAT, G.K. MITTER, I.D. DUA, HANS RAJ KHANNA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F G H COMMISSIONER OF COMMERCIAL TAXES, MYSORE BANGALORE v. HINDUSTAN AERONAUTICS LTD. December 17, 1971 [S. M. S!KRI, C.J., J. M. SHELAT, I. D. DUA, H. R. KH.\NNA AND G. K. MITTER, JJ.) Sales Tax-Contract for manufacture and supply of railway coaches­ If sale or works-contract. The respect of the contract, disclosed that: (i) The Railway bookod capacity of the assessee for the purpose of construction of railway coaches; (ii) an advance, on account, was made to the extent of 90% of the value of the material on the production of a certificate by the inspecting autho'rity.
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