Supreme Court · 1985 INSC 107 · Decided 26 April 1985
Govind Saran Ganga Saran v. Commissioner of Sales Tax and ORS.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 107 · [1985] 3 S.C.R. 985
- Case number
- CIVIL APPEAL No. 2083/1974
- Decided
- 26 April 1985
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Sales Tax Act, ss,,14 and 15 read With Bengal Flnanc~ ,1(Sales Tax) Act 1941, s.5 (2) (a) (ii)-Scope ~/-Goods declared to be oi specfa/,dmport­ ance in inter·State trade or commerce-Omission to specify ·the~ single point at , ~which the tax may be leviedr Ejfect of. a registered dealer-under the BeilgalFinance ·(Sales11,Tax) Act 1941 as applied. to the Union Territory of Delhi (for short,·the State>Act) 1:1 used to purchase Cotton· yarn! and sell it to registered dealers, unregistered A , jdea1ers and consumers. He submitted
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