Supreme Court · 1969 INSC 166 · Decided 4 August 1969
Hindustan Steel LTD. v. State of Orissa
- Court
- Supreme Court of India
- Citation
- 1969 INSC 166 · [1970] 1 S.C.R. 753
- Case number
- CIVIL APPEAL No. 883/1966
- Decided
- 4 August 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
STEEL LTD. v. STATE OF ORISSA August 4, l!J69 753 B [J. C. SHAH, ACTING C.J., V. RAMASWAMI AND A. N. GROVER, JJ.J c D E F G H Orissa Sales Tax Act (Orissa 14 of 1947), ss. 2(c) and (g), 9 and 25(1) (a)-Per.aliy, when may be imposed-'Dea/er'-Supply of one's building material to bJJilding the y~ars 1954 and 1959 the appellant-company was erecting its factory buildings ,.end other ancillary constructions through buildings contractors. The appellant arranged for the manufacture of bricks and sold those bricks to the building contractors for the purpose of the appel­ lant's
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