Supreme Court · 1965 INSC 273 · Decided 2 December 1965
M/S. Carona Sahu CO. LTD. v. State of Maharashtra
- Court
- Supreme Court of India
- Citation
- 1965 INSC 273 · [1966] 2 S.C.R. 845
- Case number
- CIVIL APPEAL No. 275/1964
- Decided
- 2 December 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, V. RAMASWAMI, P. SATYANARAYANA RAJU (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(l)(a)
Headnote
Bombay Sales-tax Act (3 of 1953), ss. IO(a), 10-C-Goods shipped front Ccchin under biU of lading at risk of buyer in Bon1b11y but de!t­ verable to buyer only on paymen..r of price to bankers-Properly in goods whether passes to buyer in Cochin or in Bombay-Goods whether tax under s. lO(a)-Sectlon 10-C whether applies .. Sale of Goods Act (3 of 1930), s. 25(2)-Passing of property when gaods shipped under bill of lading. The appellant-company, a rnanufac~u~er ?f foot\vear in Bom~ay, pur­ chased rubber from certain dealNs residmg m the State of Cochm. The
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