Supreme Court · 1959 INSC 40 · Decided 21 April 1959
Commissioner of Sales-Tax, Eastern Division, Nagpur v. Husen Ali Adamji and CO.
- Court
- Supreme Court of India
- Citation
- 1959 INSC 40 · [1959] SUPP. 2 S.C.R. 702
- Case number
- CIVIL APPEAL No. 13/1958
- Decided
- 21 April 1959
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
SUPREME COURT REPORTS [1959] Supp. THE COMMISSIONER OF SALES-TAX, EASTERN DIVISION, NAGPUR v. HUSEN ALI ADAMJI AND CO. (S. R. DAS, C. J., N. H. BHAGWATI and M. liIDAYATULLAH, JJ.) Sales Tax-Contract of sale-Construction-Unascertained goods-Levy of tax on goods sent by rail-Place where property in XXI of I947), s. 2(g), Explanation II. The respondent company was a dealer in matchwood called "sawar" and his place of business was situate in Chanda in the erst,vhile Central Provinces. Pursuant to an agreement between the respondent and a match factory, the former loaded diverse
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