Supreme Court · 1989 INSC 315 · Decided 19 October 1989
Goodyear India LTD. ETC. ETC. v. State of Haryana & ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 315 · [1989] SUPP. 1 S.C.R. 510
- Case number
- CIVIL APPEAL No. 1166/1985
- Decided
- 19 October 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Haryana General Sales Tax Act, 1973: Section 9 (Prior to its amendment by Act No. 11of1979)-Purchase Tax-Provision for levy of purchase tax on 'Disposal' of manufactured goods-Notification­ (No. S.O J19/H.A. 20/73/Ss. 9 & 15/74 dated July 19, 1974)-Levy of C tax on mere despatch of goods (As amended by Haryana General Sales Tax (Amendment and Validation Act), 1983-Purchase Tax-Taxing of purchase of raw material if goods manufactured therefrom despatched D outside the State otherwise than by way of sale in the course of inter State trade-Whether taxing of consignments in the
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