Supreme Court · 1960 INSC 210 · Decided 21 November 1960

M/S. Damodar Valley Corporation v. The State of Bihar

Court
Supreme Court of India
Citation
1960 INSC 210 · [1961] 2 S.C.R. 522
Case number
CIVIL APPEAL No. 285/1959
Decided
21 November 1960
Bench
BHUVNESHWAR PRASAD SINHA, SYED JAFFER IMAM, A.K. SARKAR, K. SUBBA RAO, J.C. SHAH (5-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

COURT REPORTS [1961] to uphold his conviction under s. 65(£) of the Act. Keki Bejonji at1d .Another It was finally urged that the sentence should be reduced. In our opinion, the sentence imposed cannot be said to be unduly severe having regard to the pro­ visions of the Act. v. The disposed of acrordingly. M/S. DAMODAR VALLEY CORPORATION v. THE STATE OF BIHAR (B. P. SINHA, c. J., s. J. IMAM, A. K. SARKAR, K. SuBBA RAO and J.C. SHAH, JJ.) Sales Ta%-Liabi!ity-Agreement to supply equipment and macl1inery to contractor-If a sale or hire-Test-Bihar Sales Tax Act, I947 (I9 of

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