Supreme Court · 1971 INSC 277 · Decided 6 October 1971
State of Bihar v. Oriental Coal CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 277 · [1972] 1 S.C.R. 982
- Case number
- CIVIL APPEAL No. 307/1970
- Decided
- 6 October 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
BIHAR v. ORIENTAL COAL CO. LTD. October 6, 1971 [K. S. HEGDE AN)) A. N. GROVER, JJ.J Civil Court-Jurisdiction-Assessment of sales tax-Assessee's place of :business outside State-Payment of sales tax outside State-Assessmenl set aside by appellate authority-Sui~ for refund-Filed outside State-If Bihar Sales Tax Act, 1947. It issuad cheques to the appellant-State for the amounts due towards sales tax for the years 1950-51, 1951-52 and 1952-53 on a Cal­ cutta Bank and the cheques were encashed there. After paying the tax it appealed and the appellate authority heard the appeals at
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