Supreme Court · 1973 INSC 1 · Decided 9 January 1973
LT. Governor of Delhi & ORS. v. M/S. Ganesh Flour Mills CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 1 · [1973] 3 S.C.R. 211
- Case number
- CIVIL APPEAL No. 1776/1969
- Decided
- 9 January 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
Central Sales Tax Act 1956-S. 8(3)(c)-Respondent <dealing in vegetable products applie.d for amendraent of the ~egistration Certifica~l to in,el.ude Tin plates or tin sheets used for packing. Whetl1er l'ei­ pondent can invoke the benefit of the sai.d clause. The respondent company is a Act 1956 and deals mainly with vegetable products. It was granted the registration certificate under the Central Sales Tax (Regis· tratiC11> and Turnover) Rules, 1957. In 1958, the respondent applied to the Sales Tax Officer for amendment of the Registration Certificate so as to
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