Supreme Court · 1958 INSC 44 · Decided 15 April 1958
Mahadayal Premchandra v. Commercial Tax Officer, Calcutta & Another
- Court
- Supreme Court of India
- Citation
- 1958 INSC 44 · [1959] 1 S.C.R. 551
- Case number
- CIVIL APPEAL No. 344/1957
- Decided
- 15 April 1958
- Bench
- SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI, S.K. DAS, J.L. KAPUR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
COURT REPORTS 551 quarters ending on September 30, 1949 ·and December I958 31, 1949, is reversed and the orders of assessment of the Sales Tax authorities are restored. Parties to bear SalescTax Ok'ffic:;r, h ' ' l H' h C t 11 · th' ullac t en own costs 111 t ie ig our as we as 111 BosE JJ.) Sales Tax-Sales by Mills in Kanpur to customers in Bengal­ Agent of Mills in Bengal receiving commission on sales, if a dealer within the definition and liable to sales tax-Turnover of agent, if can include price of goods sold by Mills-Bengal Finance (Sales Tax) Act, r94r (Ben.
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