Supreme Court · 1975 INSC 57 · Decided 3 March 1975
Oil India LTD. v. The Superintendent of Taxes & Others
- Court
- Supreme Court of India
- Citation
- 1975 INSC 57 · [1975] 3 S.C.R. 797
- Case number
- WRIT PETITION (CIVIL) No. 641/1970
- Decided
- 3 March 1975
- Bench
- KUTTYIL KURIEN MATHEW, P.K. GOSWAMI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
797 Central Sales Tax Act-Sect1°on 3-lnterstate Sale.:..-Sale in the course of tnterstatc trade-If movement of goods as a result of covenant or an incident· of the contract of sale-Must sale precede the movement of goods. By an agreement entered into betwC'Cn the petitioner, the Limited, it was agreed that all crude oil produced by the petitioner (except Assam Oil Com· pany's entitlement) be sold to and purchased by the Government of Jndia. Tho exact clause reads as under : , · "All crude oil produced by Oil India excluding Assam Oil Com· pany's
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