Supreme Court · 1964 INSC 83 · Decided 20 March 1964
Malayalam Plantations LTD. v. The Deputy Commissioner of Agricultural Income-Tax and Sales Tax
- Court
- Supreme Court of India
- Citation
- 1964 INSC 83 · [1964] 7 S.C.R. 391
- Case number
- CIVIL APPEAL No. 678/1963
- Decided
- 20 March 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, N. RAJAGOPALA AYYANGAR, S.M. SIKRI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(i)
Headnote
Sales Tax-Tea sold bu auction at Fort Cochin which was outside State of Travancore-Cochin-Whether to he included in turn-over for purposes of Sales-tax-"Outside Sale"-Meanina of-Doctrine of territorial nexus in Sales Ta.r legis!ation­ Point not or taken up in Statement of case-It can be taken up in Supreme Court-Constitution of India, Art. 286(i)(a} before and after the Constitution (Sixth Amendment) Act, 1956-Travancore-Cochin General Sales Tax Act. 1950, s. (J). The appellant company owns several estates wherein tea is grown and it
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)