Supreme Court · 1971 INSC 167 · Decided 28 July 1971
Delhi Cloth and General Mills CO. LTD. ETC. v. Commissioner of Sales Tax, Indore
- Court
- Supreme Court of India
- Citation
- 1971 INSC 167 · [1971] SUPP. 1 S.C.R. 945
- Case number
- CIVIL APPEAL No. 1272/1967
- Decided
- 28 July 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
AND GENERAL MILLS CO. LTD. ETC. A v. COMMISSIONER OF SALF.S TAX, INDORE July 28, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.) Madhya Pradesh General Sales Tax A.ct, 1958, ss. 2(c), (o), (t), and 4- Sales Tax recovered from buyer-If part of turnover. The assessee, while selling goods, charged the 1958, as well as the High Court, held that the sales tax col- lected from the buyers was a part of the price of the goods sold and tbore- fore should have been included in the assessee's turnover. In appeal to this Court, HELD: · Under s. 4 of the Act the liability to pay tax is that of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)