Supreme Court · 1974 INSC 112 · Decided 1 May 1974
Instalment Supply LTD. v. The Sales Tax Officer, Ahmedabad-I & ORS.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 112 · [1975] 1 S.C.R. 386
- Case number
- WRIT PETITION (CIVIL) No. 129/1969
- Decided
- 1 May 1974
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI, P.K. GOSWAMI, R.S. SARKARIA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
B Gujarat Sales Tax Act--S. 2(28) whe~her sUlle cquM tax goods inside the .S1ate, but agreen1ent entered into outside the State. Constitution of /1idia, 1950-Art. 32-When a petition ~vi!l lie. The petitioner, a limited company with its registered office in New Delhi, .carries on business of vehicles. The intending buyer of a motor vehicle enters into a hire purchase agreement with 1he petitioner company. Under the terms of the agreement the hirer makes an init_ial deposit by way of premium as consideration for granting the lease of the vehicle, which deposit becemes the absolute
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)