Supreme Court · 1975 INSC 94 · Decided 16 April 1975
MOHD. Serajuddin ETC. v. State of Orissa
- Court
- Supreme Court of India
- Citation
- 1975 INSC 94 · [1975] SUPP. 1 S.C.R. 169
- Case number
- CIVIL APPEAL No. 697/1973
- Decided
- 16 April 1975
- Bench
- A.N. RAY, HANS RAJ KHANNA, KUTTYIL KURIEN MATHEW, M. HAMEEDULLAH BEG, Y.V. CHANDRACHUD (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1)
Headnote
169 MOHD. SERAJUDDIN ETC. A 1'. STATE OF ORISSA April 16, 1975 [A. N. RAY, C. J. Ff. R. KHANNA, K. K. MATHEW, M. H. BE& ANDY. V. ClIANDRACHUD, JJ.J Constitution-Article 286(1)-Section S of Central Sales Tax Act-Meaning of in the course of export-Agency of by the S.T.C. from the appellant. The clauses as to shipment, sampling, analysis, weigbment, payment are identical in both the contracts. There is a special clause in each one of the contracts # providing that if the corresponding contract of S.T.C. with the foreign buyer shall stand
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