Supreme Court · 1981 INSC 122 · Decided 22 July 1981
South India Viscose LTD. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1981 INSC 122 · [1982] 1 S.C.R. 44
- Case number
- CIVIL APPEAL No. 1192/1971
- Decided
- 22 July 1981
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956-Section 3 ( a)-Scope of-Goods manufactured in Tamil -Nadu sold to huyurs in other neighbouring States through an agent in Bombay-Firm contract, under the systern of distribution. completed after the supply of goods to buyers-Situs of sale-Sale if attracts Central Sales art silk yarn, the Government of India constituted the Art Silk Yarn Distribution Committee which issued allot­ ment cards to individual weavers. Under the terms of the card without waiting for the allottee to approach the manufacturer the manufacturer had to offer the allottee art silk
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