Supreme Court · 1967 INSC 192 · Decided 30 August 1967
State of Madras v. A. Habibur Rehman Sons
- Court
- Supreme Court of India
- Citation
- 1967 INSC 192 · [1968] 1 S.C.R. 381
- Case number
- CIVIL APPEAL No. 495/1966
- Decided
- 30 August 1967
- Bench
- K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1)(a)
Headnote
Constitution of India, 1950, Art. 286(1)(a), Explanation, before amendment by the Constitution (Sixth Amendment) Act, 1956; Madras General Sales Tax Act (9 of 1939) s. 2(h),Explanation (2); and Sales Tax Laws Validat;on Act (7 of 1956), s. 2-Ban on taxation of inter-State if could be taxed. Under Explanation (2) to s. 2(hi of the Madras General Sales Tax Act, 1939, a sale is deemed to have taken place in that State, wherever the contract of sale might have been made, if the goods were actually in the State at the time when the contract in respect thereof was made.
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)