Supreme Court · 2000 INSC 342 · Decided 20 July 2000
M?S Hindustan Shipyard LTD. v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 2000 INSC 342 · [2000] SUPP. 1 S.C.R. 592
- Case number
- CIVIL APPEAL No. 487/1998
- Decided
- 20 July 2000
- Bench
- S. RAJENDRA BABU, R.C. LAHOTI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
ST AN SHIPYARD LTD. v. STATE OF ANDHRA PRADESH JULY 20, 2000 B [S.C. RAJENDRA BABU AND R.C. LAHOTI JJ.] Sales Tax: A.P. General Sales Tax Act, 1957-Sections 2 (n) and (t): Sale or works C contract-Distinction of-No straight jacket formula available-Intention of parties to be culled out on an of Goods Act, 1930, Sections 20 to 24. D Appellant manufacturing ships for an ascertained price-Plans and specifications for the ships to be provided by the buyer-All materials and components used belong to the appellant-Work to progress under supervision of the surveyor and
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