Supreme Court · 1974 INSC 196 · Decided 4 October 1974
International Cotton CORPN. (P) Ltd, v. Commercial Tax Officer, Hubli & ORS.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 196 · [1975] 2 S.C.R. 345
- Case number
- CIVIL APPEAL No. 514/1970
- Decided
- 4 October 1974
- Bench
- A.N. RAY, Y.V. CHANDRACHUD, A. ALAGIRISWAMI, A.C. GUPTA (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
. 7""'" -:; v ·}. B c D , G 345 INTERNATIONAL COTTON CORPN. (P) LTD. v. COMMERCIAL TAX OFFICER, Hl'BLI & ORS. October 4, I 974 [A. N. RAY, C. J., Y.V. CHAHFACHto A A A. C. Gt.JPTA, JJ.) • · lACJJtl~'tl )~· r ;.~o Ctnlrol Sole& Tax Act, l9S6-S Inter-state sale, of the appeUants were assessed b th to central sales-tax before lOth November 1964 On tha &:; e Sales !Ill( Officer do/am Laklhml Nanimhalah Setty & Son~ 'held that where'• ~ t!ti' Coun ifl Yad· not liable to aalea tax if it were an Intra-state sales und h am
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