Supreme Court · 1986 INSC 142 · Decided 16 July 1986
Madras Marine & CO. v. State of Madras
- Court
- Supreme Court of India
- Citation
- 1986 INSC 142 · [1986] 3 S.C.R. 236
- Case number
- CIVIL APPEAL No. 642/1974
- Decided
- 16 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act
Headnote
Tamil Nadu General Sales Tax Act, 1959-Goods-Segregated in bonded ware houses-Sale of goods for consumption on board foreign ·going ships-Liability for sales tax. Central Sales Tax Act !956, s. 4(2) (a) and (b)-Goo'ds-Segre­ gated in bonded ware houses for delivery to foreign going liable to levy of State Sales Tax. Constitution of India, A rt. 286( ! ) (b )-Concept of export--Defi­ nition of. The appeliant•company in Civil Appeal No. 642 llf 1974 was doing l: the business as ship chandler. It imported the goods from foreign cotintries and after receipt of'
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