Supreme Court · 1965 INSC 205 · Decided 7 October 1965
State of Kerala and Others v. Bhavani Tea Produce CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 205 · [1966] 2 S.C.R. 92
- Case number
- CIVIL APPEAL No. 650/1964
- Decided
- 7 October 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
Madras Plantations Agricultural Income-tax Act, 1955 (as extended to Kerala State) s. 3--Charge of income-tax on income of previous year­ Accounts maintained on mercantile system-Coffee supplied to Coffee Board under s. 25 of the Coffee Act, 1942 and price entered in accounts though not accounting year-Income 1vhcn accrues C -Sale when occurs-Whether in year of supply or year in l'.Jhich price received. Under s. 3 of the Madras Plantations Agricultural Income-tax Act, 1955 (as extended to Kerala State) income-tax was to be assessed in each financial year on the income of an
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