Supreme Court · 2000 INSC 388 · Decided 9 August 2000
Jay Bharat Credit and Investment CO. LTD. ETC. Etc v. Commissioner of Sales-Tax and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 388 · [2000] SUPP. 2 S.C.R. 340
- Case number
- CIVIL APPEAL No. 2942/1979
- Decided
- 9 August 2000
- Bench
- B.N. KIRPAL, S.N. PHUKAN, RUMA PAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Sales Tax-Bengal Finance (Sales Tax) Act, 1941-As amended w.e.f 1.10.1959-As extended to Union Territory of Delhi-Hire purchase transac­ tion-Whether sale price would include hire charges-Held, Yes. Sales Tax-Bengal Financial (Sales Tax) Act, 1941-As applicable to Union Territory of Delhi-Sale 2(g), 2(h)­ lncidence of Tax in hire purchase transaction-Held, takes place when there is transfer of goods, not when there is transfer of property in goods. Words and Phrases-Sale-Meaning of Appellants were carrying on the business of hire purchase by enter­ ing into
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