Supreme Court · 2004 INSC 352 · Decided 5 May 2004
M/S. Geo Miller and CO. PVT. LTD. and ORS. v. State of M.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 352 · [2004] SUPP. 2 S.C.R. 27
- Case number
- CIVIL APPEAL No. 6223/1997
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 304(b), 366
Headnote
MILLER AND CO. PVT. LTD. AND ORS. A v. STATE OF M.P. AND ORS. MAY 5, 2004 B [S. RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Constitution of India-Articles 301, 304 (b) and 366 (29-A); Entries 52 and 54 of List 11 to Seventh Schedule-M P. Enlly Tax Act, 1976- Sections 2 (2) and 3 (1) (b)-Levy of ji-ee flow of trade, commerce and intercourse-Act specifically excludes 'execution of works contract' ji-0111 the definition of 'sale'-M P. Sales Tax Act, 1958. D Appellants-assessees are carrying on business of execution of works contract and are registered dealers ·under the M.P.
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