Supreme Court · 1983 INSC 182 · Decided 23 November 1983
Mecleod & CO. LTD. v. State of Orissa & ORS.
- Court
- Supreme Court of India
- Citation
- 1983 INSC 182 · [1984] 1 S.C.R. 865
- Case number
- CIVIL APPEAL No. 43/1972
- Decided
- 23 November 1983
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK, SABYASACHI MUKHERJI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
& CO. LTD. • v. STATE OF ORISSA & ORS. November 23, 1983 ~ [VJ). TuLZAPURKAR, R.S. PATHAK AND SABYASACHJ MuKHARJI, JJ.) . . . l t~ I Orlssa Taxation (on Goods carried by Road and Inland Waterways) Act, 1959 valid'lted by Art of 1968-S. 2(5)-Read with explanation thereto-Definition de~ler-Testfor determining r'esidence. °.the. ·a~p~Uant-company w~s appoi~ted as 'Managing . Agent•. and S.ecretary & Treasurer' respectivel:Y by .tWo independent and separate -public .1in1ited .. jute mills coirpanieS. Tbcise jute mills had their registered office· at
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