Supreme Court · 1965 INSC 34 · Decided 12 February 1965
Sales Tax Officer, Jodhpur and Another v. M/S. Shiv Ratan G. Mohatta
- Court
- Supreme Court of India
- Citation
- 1965 INSC 34 · [1965] 3 S.C.R. 71
- Case number
- CIVIL APPEAL No. 652/1964
- Decided
- 12 February 1965
- Bench
- P.B. GAJENDRAGADKAR, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1)(b)
Headnote
CoJ>stitution of India. Arts. 226 and 286(1) (b)-Questions of fact to determine whether sale in the course of import~Therefore if State sales tax leviable-VFhether should be decided in writ pro­ ceed-ings. C The Sales Tax Officer rej«cled the assessee's claim that he was not liable respect of certain sales of ce­ ment imported from Pakistan because (i) he was not a deal€f with­ in the meaning of s.2(f) of the Rajasthan Act 29 of 1954, and (ii) the sales in question were iii the cJurse of the import within the mean­ ing of Art. 286(1) (b) of the Constitution.
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