Supreme Court · 1973 INSC 148 · Decided 23 August 1973
Kelvinator of India LTD v. The State of Haryana
- Court
- Supreme Court of India
- Citation
- 1973 INSC 148 · [1974] 1 S.C.R. 463
- Case number
- CIVIL APPEAL No. 2005/1972
- Decided
- 23 August 1973
- Bench
- HANS RAJ KHANNA, A. ALAGIRISWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
E ' H KELVINATOR OF INDIA LTD. THE STATE OF HARYANA August 23, 1973 [H, R. KHANNA AND A. ALAGIR!SWAMI, JJ.j 463 C,111ra/ Sales Tax Act, (74 of 1956), S. 3(a)--Scope of-Movemmt of goods 11·/re11 occasiorred by sale-Ma11ufacture of goods in one State and sold in another to of tax under the Act on all sales effected by him in the course of interstate trade or commerce. A sal_e of goods can be held to have taken place in the course of interstate trade under s. 3(a) if it can be shown that . the sale has occasioned the movement of goods from one State to another,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)