Supreme Court · 1994 INSC 417 · Decided 23 September 1994
M/S. Sahakari Khano Udyog Mandali LTD. v. The State of Gujarat
- Court
- Supreme Court of India
- Citation
- 1994 INSC 417 · [1994] SUPP. 3 S.C.R. 776
- Case number
- CIVIL APPEAL No. 1490/1980
- Decided
- 23 September 1994
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: Bombay Sales Tax Act, 1959/Gujarat Sales Tax Act, 1969 : • Ss.2(11), 3, 14B/2 (10)-Co-operative Society engaged in sugar Manufacture-Society obtains sugarcane from members-Advances loans against the sugarcane-Whether such transactions amount to purchases at­ tracting sales tax the bye-laws. Whether such Society falls under the definition "dealer". Words & Phrases : ''Dealer''-Meaning of in the context of Sales Tax Act of Bom­ bay/Gujarat. The appellant - a Cooperative Society engages itself in supply of seeds, manure, agricultural implements and expert
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)