Supreme Court · 1976 INSC 157 · Decided 21 July 1976
Karam Chand Thapar & BROS. (Coal Sales) Limited v. State of Uttar Pradesh and Another
- Court
- Supreme Court of India
- Citation
- 1976 INSC 157 · [1977] 1 S.C.R. 25
- Case number
- CIVIL APPEAL No. 928/1975
- Decided
- 21 July 1976
- Bench
- A.C. GUPTA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act (74. of 1956), s. 9(1), proviso-Scope of. 25 U.P. Sales Tax Act .• 1948, S. 22-0rder of rectification passed within 3 years tJf original order, but served beyond 3 years-If barred by limitation. ' Under s. 3 (b), Central Sales Tax Act, 19 56, a sale or purchase of goods trade or commer~e if the sale or purchase is effected by a transfer of documents of title to the goods C -during their movement from one State to another. Section 7(3) provides that on the application of the dealer the prescribed authority shall register the applicant and grant him a
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