Supreme Court · 1968 INSC 315 · Decided 26 November 1968
Commissioner of Sales Tax, Madhya Pradesh, Indore v. Madhya Pradesh Electricity Board, Jabalpur
- Court
- Supreme Court of India
- Citation
- 1968 INSC 315 · [1969] 2 S.C.R. 939
- Case number
- CIVIL APPEAL No. 1153/1968
- Decided
- 26 November 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Electricity Act Section 39
Headnote
Electricity Supply Act, 1948, s. 18-Supply of Electricity under­ Supplier whether a 'dealer' within the meaning of s. 2(d) of C.P. & Bearar Sales Tax Act 21 of 1947 and s. 2(d) of Madhya Pradesh General Sales Tax Act 2 of 1959-Electricity whether 'goods'-Supply of steam of transaction-Whether works contract. The ·assessee-Electricity Board constituted under the Electricity Sup­ ply Act, 1948, supplied and. distributed electric energy within the State of Madhya Pradesh. In the assessment years in question the Electricity Board sold, supplied and
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