Supreme Court · 1965 INSC 212 · Decided 12 October 1965
Singareni Collieries CO. LTD. v. State of Andhra Pradesh and Others
- Court
- Supreme Court of India
- Citation
- 1965 INSC 212 · [1966] 2 S.C.R. 190
- Case number
- CIVIL APPEAL No. 950/1963
- Decided
- 12 October 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
Hyderabad General Sales Tax Act, 1950, s. 2(k)--Supply of coal to consumers outside State pursuant to allotment orders under Colliery Control Order, 1945-Whether allotment order covenant or incident of contract of sale-Whether sales tax under State Act leviab/e-Or whether exempt under Explanation or as inter-State sales. lbe appellant company carried on the business of mining coal from its collieries and supplying it to consumers both wilhin and outside the State. In proceedings for assessment to Sales tax, the company claimed that it was not liable to pay sales tax under the Hyderabad
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)