Supreme Court · 1978 INSC 141 · Decided 22 August 1978
Hindustan Sugar Mills ETC. v. State of Rajasthan and ORS.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 141 · [1979] 1 S.C.R. 276
- Case number
- CIVIL APPEAL No. 1122/1976
- Decided
- 22 August 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sale Price, under section 2(p) of the Rajastlzan Sales· Tax Act, 1954 and­ Scction 2(_1!) of Central Sales __ Tax- Act. 1956-JV!zetlzer, in sales of cement effected under the Cement Control Order 1967, the amount of freight forms part of the "sale price" so as to tax under the Rajasthan Act and Control ~tct-Distinction "J;etween contrtact of sale for f.o.r. destination railway ~station' and a 'contrtact l1:here price alone is so'. The appellant assessee owned a cement factory known as Udaipur Cement: Works at Udaipur. During the assessment year
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)