Supreme Court · 1983 INSC 202 · Decided 16 December 1983
Hindustan Aeronautics LTD. v. The State of Orissa
- Court
- Supreme Court of India
- Citation
- 1983 INSC 202 · [1984] 2 S.C.R. 267
- Case number
- CIVIL APPEAL No. 1658/1982
- Decided
- 16 December 1983
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK, SABYASACHI MUKHERJI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
·Central S11les Tax ACt, 1956 rebd with the Central Sales .Tax· (O~isSo) Rules, -1957-Sales tax levfab/e on transactiOii of sale .and not of works contraci-;Whether · a transaction is contract for sale or Contract for works deflends_ upon main object of ·the partieS in fixed .rule is.OP_Plic'ale. After.the Government of.u.S.S.R .. under an agteenient, granti4 a licence to the Government'bf India -for manufaCturing and esserilbling of aircrafts, both· · the Governments signed a proto001 in the mii.tter of mii'nufacturing of MIG aircrafts· .
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