Supreme Court · 1976 INSC 63 · Decided 22 March 1976
G. A. Galiakotwala & CO. (P) LTD., Madras v. The State of Madras
- Court
- Supreme Court of India
- Citation
- 1976 INSC 63 · [1976] 3 S.C.R. 717
- Case number
- CIVIL APPEAL No. 1191/1973
- Decided
- 22 March 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
717 A B Central Sales Tax Act Ss. 3, 6(2), 8(3) and 8(5)-Scope of-Goods despatched by "S' in Bombay to "B'' in Madras who has an agreement to purchase with "A" to whom Railway Receipts were sent by "S" as per direc­ tions and separate agreement-Transaction is an applies only to cases where the claimant paid tax himself under ,the State Act-Exemption u/s 6(2) is applicable on proof that the buyer is a aregistered dealer". C As per the directions of the appellant and on receipt of tlie requisite licence Under the cotton Transport Act 1923, for
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