Supreme Court · 1960 INSC 14 · Decided 25 January 1960
J. V. Gokal & CO. (Private) LTD. v. The Assistant Collector of Sales-Tax (Inspection) and Others
- Court
- Supreme Court of India
- Citation
- 1960 INSC 14 · [1960] 2 S.C.R. 852
- Case number
- WRIT PETITION (CIVIL) No. 38/1959
- Decided
- 25 January 1960
- Bench
- BHUVNESHWAR PRASAD SINHA, P.B. GAJENDRAGADKAR, K. SUBBA RAO, K.C. DAS GUPTA, J.C. SHAH (5-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 286(1)(b), 286(r)(b), 32
Headnote
SUPREME COURT REPORTS [1960 (2)] J. V. GOKAL & Co. (PRIVATE) LTD. v. THE ASSISTANT COLLECTOR OF SALES-TAX (INSPECTION) AND OTHERS (B. P. SINHA, c. J., P. B. GAJENDRAGADKAR, K. SUBBA RAO, K. c. DAS GUPTA AND J. c. SHAH, JJ.) Sales Tax-Sale in the course of import-Goods on high seas­ with the Government of India for the supply of certain quantities of sugar of foreign origin, placed orders \vith dealers in foreign countries and made arrangements for transporting the goods to Bombay by engaging steamers. When the goods were on the high seas and before the vessels
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