Supreme Court · 1973 INSC 254 · Decided 21 December 1973
Gwalior Rayon Silk MFG. (WVG.) CO. LTD. v. The ASSTT. Commissioner of Sales Tax & ORS.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 254 · [1974] 2 S.C.R. 879
- Case number
- CIVIL APPEAL No. 212/1973
- Decided
- 21 December 1973
- Bench
- A.N. RAY, HANS RAJ KHANNA, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI, P.N. BHAGWATI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
A Ii c D GWALIOR RAYON SILK MFG. (WVG.) CO. LTD. "· THE ASSTT. COMMISSIONER OF SALES TAX & ORS. December 21, 1973 [A. N. R;.Y, C.J., K. K. MATHEW, H. R, KHANNA, A. ALAGJRJSWAMI AKO P. N. BiiAGWAT!, I/.] 87!> .Central Salis Tax Act, 1956-S. 8(1) (h)-Whether it suffers fronz in the course of intcr·state trade or-commerce not falling -wi_thin sub-sec. (1),~,.....­ ia· cas_e of· ioods other than declared goods, shall bo Calcu_Iated at the rate Of ,ten per -cent or at the rate applicable to the sale or purchase of such 1:0Qds jnside·tbe
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