Supreme Court · 2006 INSC 488 · Decided 2 August 2006
M/S Rapti Commission Agency v. State of U.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 488 · [2006] SUPP. 4 S.C.R. 250
- Case number
- CIVIL APPEAL No. 9687/2003
- Decided
- 2 August 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Trade Tax Act, 1948-Section 8-E-Agent purchases and consigns goods to its principal siluated outside the State-Revenue detained one of the C consignments for not deducting tax from payments made to sellers and depositing tax-Writ Petition before High Court by the agent challenging Court upheld the constitutional validity of the Section by reading down the provision to make it applicable only to intra-State sales! purchases-Correctness of-Held, Section 8-E of the Act cannot be made D applicable to inter-State transactions--High Court was in error by reading down
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