Supreme Court · 1979 INSC 206 · Decided 12 October 1979
Deputy Commissioner of Sales Tax(Law) Board of Revenue(Taxes), Ernakulam v. Advani Oorlikon(P) LTD. Trivandrum
- Court
- Supreme Court of India
- Citation
- 1979 INSC 206 · [1980] 1 S.C.R. 931
- Case number
- CIVIL APPEAL No. 1897/1976
- Decided
- 12 October 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
f :~'::,:::,::~: :::'·,:,:::::.~.: ::~~~-;:::,: b~''"' J.. 11, ~o!" selling agents for a- certain brand of Wclu.ng Ekctro<l.:s. It ch~r;;~d the l -catllogu9 price less tmuc discount from r<!tnil~rs for the g<><XJ.. suppli.'\1. The • e~taloguo price is the price the con,umcr . . 1 The returns fiicd under the Central Sales Tax Act, 1956, showed a ta:\able turn- <lVtr of inter-~tatc !des amounting to R~. 8,71,624/- for the r.;>co.sm.:nt \car 1971-72. This figure was derived by th:ducting Rs. 1,06,708/- from tho! ~ata­ losue price paid as trnde
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