Supreme Court · 1964 INSC 236 · Decided 28 October 1964
M/S. J. K. Cotton Spinning & Weaving Mills CO. LTD. v. Sales Tax Officer, Kanpur and Another
- Court
- Supreme Court of India
- Citation
- 1964 INSC 236 · [1965] 1 S.C.R. 900
- Case number
- CIVIL APPEAL No. 857/1964
- Decided
- 28 October 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
SPINNING & WEAVING MILLS CO. A LTD. ,, V.· SALES TAX OFFICER, KANPUR AND ANOTIIER '' October 28, 1964 D (K. SuBBA RAo, J. C. SHAH ANDS. M. S1KRI JJ.) Sales Ta.x--Con1pany 1nanujacturing textile goods and ti/es-Goods .. intended for use in manufacture or processing of goods for A ct. Tho assessce, q.-illnited company carrying on the busjne~s of n1anufac­ turin!; textile goods, tiles and other commodities, at Kanpur, applied for registration under s. 7 of the Central Sales Tax Act, 19.56, and requested that certain goods be specified in its certificate of
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