Supreme Court · 1976 INSC 159 · Decided 27 July 1976
Joint Director of Food, Visakapatnam v. The State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1976 INSC 159 · [1977] 1 S.C.R. 59
- Case number
- CIVIL APPEAL No. 1393/1975
- Decided
- 27 July 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER, N.L. UNTWALIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Sales Tax Act, 1956-Sec. 2(b), 9-Andhra Pradesh General Sales Tax Act 1957-Central Government selling foodgrains and fertilizer, whether a dealer-Profit motive, if relevant-Whether State carries on business. The Joint Director of Food stationed in the Port of Visakapl\tnam sold food grains other States at the price fixed by the Central Government. The Sales Tax Officer of the Andhra Pradesh imposed the tax under the Andhra Pradesh General Sales Tax Act, 1957, on the intra State sales and imposed tax under Central Sales Tax Act 1956 on the inter State sales. The Joint Director of
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