Supreme Court · 1976 INSC 224 · Decided 21 September 1976
English Electric Company of India LTD. v. The Deputy Commercial Tax Officer & ORS.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 224 · [1977] 1 S.C.R. 631
- Case number
- CIVIL APPEAL No. 1838/1969
- Decided
- 21 September 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, P.N. SHINGAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
ELECTRIC COMPANY OF INDIA LTD. v. THE DEPUTY COMMERCIAL TAX OFFICER & ORS. Septembler 21, 1976 [A. N. RAY, C.J., M. H. BEG AND P. N. SHINGl-li\L, JJ.J Sale-Contmct for sale of goods, whether inter-State sale or i11tra-S111te rnlc-­ l11gredie11ts-Ce11tral Sales Tax Act-Section 3 (a). company having its registered office at Calcutta, with branches at Bombay, Delhi, Lucknow, has a principal factory-cum-branch at Madras. The regi,tered office and the various branches are registered as dealers both under the Central Sales Tax Act and the local Sales Tax Acts. 'fhe appellant
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)