Supreme Court · 1962 INSC 344 · Decided 26 November 1962

M/S New India Sugar Mills LTD. v. Commissioner of Sales Tax, Bihar

Court
Supreme Court of India
Citation
1962 INSC 344 · [1963] SUPP. 2 S.C.R. 459
Case number
CIVIL APPEAL No. 237/1961
Decided
26 November 1962
Bench
J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

SUPREME COURT REPORTS 459 M/S NEW INDIA SUGAR MILLS LTD. v. COMMISSIONER OF SALES TAX, BIHAR (J. L. K.APtra, M. HIDAYATULLAH and SHAH, JJ.) Sales Taz-Sugar Control-Allotment by Oontrolkr­ Supply of Sugar under al/olment order-If amounts to eak­ Bihar Sales Taa; Act 1947 (Bihar 19 of 1947), and Sugar Products Control Order, 1946, the consuming States intimated to the Sugar Controller of India their requirements of sugar and the factory owners sent state· ments of stocks of sugar hdd by them. The Controller made allotments to various States and addressed orders to the

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