Supreme Court · 1967 INSC 274 · Decided 23 November 1967
Deputy Commercial Tax Officer, Saidapet & ANR. v. Enfield India LTD., Co-Operative Canteen LTD.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 274 · [1968] 2 S.C.R. 421
- Case number
- CIVIL APPEAL No. 737/1966
- Decided
- 23 November 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
COMMERCIAL TAX OFFICER, SAIDAl'ET & ANR. B c D E F G H v. ENFIELD INDIA LTD., CO-OPERATIVE CANTEEN LTD. November :t.J, 1967 (J. C. SHAH, V. RAMASWAM! AND V. BHARGAVA, JJ.} Madri1s Gener(l[ Sales Tax Act 1 of 1959-G'o-op_erait\·e Society ,,11pp[ying goods to ;.!s nientbers wliethe1• under the ~ladras Co-operative Societies Act 6 of 1932. Its object was to provide a· canteen for fhe employees of a company. The Society \\'as asses~ed hy the Deputy Commercial Tax Officer to pay sales tax for the years 1959'-60 and 1960-61 On it~ turnover of refreshments supl?lied to it~
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