Supreme Court · 1975 INSC 336 · Decided 19 December 1975
Manganese Ore (India) LTD. v. The Regional Assistant Commissioner of Sales Tax, Jabalpur
- Court
- Supreme Court of India
- Citation
- 1975 INSC 336 · [1976] 3 S.C.R. 99
- Case number
- CIVIL APPEAL No. 599/1975
- Decided
- 19 December 1975
- Bench
- HANS RAJ KHANNA, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Sales Tax Act, 1956-S. 5(1) read with Art. 286(1)(b) of the Cdnstitution of India-Contract of sales occasioning export a'e eligible to tax under s. 5(1) of the Central Sales Tax, 1956-Sales through an intermediary buyer does not "occasion export". "Stare Decisis" B special or extraordinary reasons to depart from. C Genial Sales Tax Act, 1956-Sec. 3(a), 4(2)(b) and 9-Sale in the course of _inter-State trade or commerce-Conditions to be satisfied before a sale can be said to take place. Central Sales Tax Act, 1~56-Sec. 3(a)-"Moven1ent of
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)