Supreme Court · 1966 INSC 18 · Decided 18 January 1966
K.G. Khosla & CO. v. Deputy Commissioner of Commercial Taxes
- Court
- Supreme Court of India
- Citation
- 1966 INSC 18 · [1966] 3 S.C.R. 352
- Case number
- CIVIL APPEAL No. 143/1965
- Decided
- 18 January 1966
- Bench
- P.B. GAJENDRAGADKAR, J.C. SHAH, S.M. SIKRI, V. RAMASWAMI, P. SATYANARAYANA RAJU (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
& CO. I'. DEPUTY COMMISSIONER o•· COMMERCIAL TAXES January 18, 1966 [P. B. GAJENDRAGADKAR, c. J., J. c. SHAH, s. M. SIKRI V. RAMASWAMI AND SATYASARAYA1'A RAJU, JJ.) Central Sc.In Ta.t Act, 1956 (64 of 1956), s. 5(2)-Sai<r in tlu courSI of i1nport 1"1t•a11in~ of. The buyer~ in Bel~iun1 but under the contract they were liable to rejection after further in,;pe...:tion in India. In pur5uance of the contract the appel­ lant supplied axle·bodie• to the Southern Railway at Perambur and Mysore. 'fhe Joint Comn1l!rcial Tax ~)nicer Madras rejectt.-d the
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