Supreme Court · 1989 INSC 147 · Decided 28 April 1989
Member Board of Revenue, West Bengal v. Controller of Stores Eastern Railway Calcutta, ETC.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 147 · [1989] 2 S.C.R. 777
- Case number
- CIVIL APPEAL No. 1069/1975
- Decided
- 28 April 1989
- Bench
- R.S. PATHAK, L.M. SHARMA, N.D. OJHA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bengal Finance (Sales Tax) Act, 1941: Section2(c). A B "Dealer"-Rai/way-Effecting sale of unclaimed, unconnected C goods for money consideration-Whether dealer. Indian Railways Act, 1890: Section 56. The assessee South Eastern Railway, a registered dealer under the 0 Bengal Finance and unconnected goods for money consideration under Section 56 of the Indian Railways Act, 1890, applied to the Commercial Tax Officer for cancellation ofregistration as a "dealer". The Commercial Tax Officer rejected the application on the E ground that the disposal of unclaimed
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