Supreme Court · 1985 INSC 194 · Decided 10 September 1985
M/S. Sahney Steel Press Works LTD. & ANR. v. The Commercial Tax Officer & ORS.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 194 · [1985] SUPP. 2 S.C.R. 780
- Case number
- WRIT PETITION (CIVIL) No. 7337/1981
- Decided
- 10 September 1985
- Bench
- R.S. PATHAK, AMARENDRA NATH SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
SAllNEY STEEL A.'ID PRESS WORKS LTD. & ANR. v. THE COMMERCIAL TAX OFFICER & ORS. SEPlliMBER 10, 1985 [R.S. PATHAK AND AMARENDRA NATH SEN, JJ. j Central Sales Tax Act, 1950, section 3(a) - Interstate Sales - Goods manufactured according to the specifications received at the registered the State of Andhra Pradesh - The transactions are inter-State sales within the meaning of section 3(a) of the Central Sales Tax Act. M/s Sahney Steel and Press Works Ltd. is a public limited company having its registered office and factory at Hyderabad. It D is registere.d as a dealer under the
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