Supreme Court · 1965 INSC 307 · Decided 17 December 1965
State of Jammu & Kashmir and Others v. Caltex India (LTD.)
- Court
- Supreme Court of India
- Citation
- 1965 INSC 307 · [1966] 3 S.C.R. 149
- Case number
- CIVIL APPEAL No. 864/1964
- Decided
- 17 December 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, V. RAMASWAMI, P. SATYANARAYANA RAJU (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(2), 103
Headnote
Sales Tax-Petrol sent under contract from Punjab to Jammu & Kashmir-Sa/es whether inter-State in character-Chargeability under Jammu & Kashmir Motor Spirit (Taxation of Sales) Act 2005, '· 3- Sales Tax Laws Validation Act, 1956, Art. 286(2). Petrol and allied products were supplied by the respondent company from its depot in Punjab to the State Mechamzed Farm at Nandpur in Jammu & Kashmir State under a contract with the Director-General of Supplies, Delhi. The sales were taxed under the . Jammu & Kashmir Motor
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)