Supreme Court · 1980 INSC 83 · Decided 15 April 1980
Consolidated Coffee LTD. and ANR. ETC. v. Coffee Board, Bangalore ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1980 INSC 83 · [1980] 3 S.C.R. 625
- Case number
- WRIT PETITION (CIVIL) No. 3130/1978
- Decided
- 15 April 1980
- Bench
- V.D. TULZAPURKAR, D.A. DESAI, A.P. SEN (3-judge bench)
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 286(2)
Headnote
central Sales Tax Act, 1956, as amended by Amending Act 103 of1966, Section 5(3) read with section 5(1) and 6(1), interpretation of-Whether Section 5(3) is beyond. the power of authority of Article 286(2) of the Constitution and therefore ultra vires. Words and Phrases-"the.agreement or order export," in Section 5(3) of the Central Safes Tax Act, meaning and interpretation of-Whether the agreement referred to means only .the agreement with a foreign buyer or would include any binding or enforceable agree111ent to export even with a local party to implement which penultimate sale
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