Supreme Court · 1960 INSC 193 · Decided 7 November 1960
Indian Copper Corporation LTD. v. The State of Bihab, and OTHERS.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 193 · [1961] 2 S.C.R. 276
- Case number
- CIVIL APPEAL No. 210/1959
- Decided
- 7 November 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(I)(a), 226, 227
Headnote
SUPREME COURT REPORTS [1961) INDIAN COPPER CORPORATION LTD. v. THE STATE OF BIHAB, AND OTHERS. (S. K. DAB, M. HIDAYATULLAH, K. c. DAS GUPTA, J. C. SHAH and N. RAJAGOPALA AYYANGAR, JJ.) Sales Tax-" Explanation Sales "-Sale in one State but deli­ very outside-Consumption not in State 26-1-1950 to 31-3-1950, whereunder the property in the goods passed in the State of Bihar but delivery was effected outside Bihar for con­ sumption outside Bihar. In some of these sales the goods were delivered in the State of first destination for consumption there­ in whilst in other
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)