Supreme Court · 1972 INSC 253 · Decided 10 October 1972
MIS. Chowringhee Sales Bureau (P) LTD. v. C.I.T. West Bengal
- Court
- Supreme Court of India
- Citation
- 1972 INSC 253 · [1973] 2 S.C.R. 618
- Case number
- CIVIL APPEAL No. 168/1969
- Decided
- 10 October 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
Bengal Finance (Saks Tax) .Act, 1941-Whether ".Auctioneer" covered by expressio11 "Dealer'' i11 explanation 2 of Ste. 2(c)-Definitlon of the word "Dtaltr" whether ultra vires the power of the State /egislc.ture under Entry 48, List II, Schedule Vil of Govt. <Jf India auction sales and credittd separately under Sales Tax Collection .Account, whether part of appellant's income. The appellant asse>sce is a priva~• limited. Company dealing in furni­ ture and also acts as an auctioneer. 1:11 respect of the sales effected by the appellant as auctionce.r,
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