Supreme Court · 1997 INSC 73 · Decided 28 January 1997
Food Corporation of India v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1997 INSC 73 · [1997] 1 S.C.R. 24
- Case number
- CIVIL APPEAL No. 675/1975
- Decided
- 28 January 1997
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Sales Tax: U.P. Sales Tax Act, 1948: C Sales Ta:t~Sale-<:ompuls01y or Statut01y--Purchase of food grains-By Food C01poration of lndia-Pursua11t to levy orders issued under S. 3 of Essential Commodities Act-Held : amounted to sale as there was scope for co11sensual agreement in the pa1ties to 54 List II of Schedule VII and liable to sales/purchase tax levied by States-Essential Commodities Act, D 1955, S. 3--Constitutio11 of 111dia, 1950, Sch. VII List II Ent1y 54. E F Sales Tfil~Section 3D(I) Explanation II-Held : intra vires Enlly 54-<:011stitution of b;dia 1950, Sch VII List
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