Supreme Court · 1966 INSC 192 · Decided 30 September 1966
State of Gujarat v. M/S. Raipur Manufacturing Company LTD.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 192 · [1967] 1 S.C.R. 618
- Case number
- CIVIL APPEAL No. 603/1966
- Decided
- 30 September 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
A ,. M.IS. RAIPUR MANUFACTURING COMPANY LTD. September 30, 1966 [J. C. SHAH, V. RAMASWAMI AND V. BHARGAVA, JJ.j B Bombay Sales-tax Act (3 of 1~53), s. 2(6)-Dealer-"Carries on business", lest for. ·inc rcspondent~mpany \\'as carrying on the business of manufac­ turing and "kolsi" or cinders, and waste caustic Jiquor. In the case of the first item the sales were frequent, the volume was large, and the price realis· ed was credited in the profit and loss account of the Company, thus in­ directly reducing the cost of production of the textiles.
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