Supreme Court · 1964 INSC 226 · Decided 23 October 1964
M/S. Ouchterloney Valley Estates LTD. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1964 INSC 226 · [1965] 1 S.C.R. 803
- Case number
- CIVIL APPEAL No. 1084/1963
- Decided
- 23 October 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, RAGHUBAR DAYAL, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
VALLEY ESTATES LID. B c D E G H STATE OF KERALA (With Connected Appeals) October 23, 1964 (P. B. GAJENDRAGADKAR, C.J., K. N. WANCHOO, M. HIDAYATULLAH, RAGHUBAR DAYAL AND J. R. MUDHOLKAR JJ.) Sales Tax-Sales by auction at Fort Cochin in Mddras State-Delivery after approval in by the appellants were classified and stocked in lots in godowns at Willingdon Island which at the relevant time was in the State of Travancore-Cochin. The sale of the said teas was however effected by public auction at Fort Cochin in Madras State under the Rules of the Tea Trade Association of
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