Supreme Court · 1974 INSC 202 · Decided 10 October 1974
M/S. T. V. Sundram Iyengar & Sons v. The State of Madras
- Court
- Supreme Court of India
- Citation
- 1974 INSC 202 · [1975] 2 S.C.R. 372
- Case number
- CIVIL APPEAL No. 2229/1969
- Decided
- 10 October 1974
- Bench
- HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
., M/s. T.V. SUNDRAM IYENGAR & SONS v. THE STATE OF MADRAS October 10, 1974 (H. R. KHANNA AND A. C. GUPTA, JJ.) &k8 Tax-Construction of bru bodka and fitting to chMaiJ provided b;y custo­ tMr._Propert.Y in the material ustd by assessee, whethtr ]JQ88td to thtlr customers dwlng the sales tax under the,Madras General Sales Tax Act, 1939. in respect of bodies constructed and fitted by it to the chassis provided by the customers. No formal agreements were produC'.ed by the assessee and the nature of the transactions C relatin1 to the supply of bus bodies has been found on the
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