Supreme Court · 1969 INSC 140 · Decided 20 May 1969
State of Madras v. Davar and Company ETC.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 140 · [1970] 1 S.C.R. 572
- Case number
- CIVIL APPEAL No. 1462/1967
- Decided
- 20 May 1969
- Bench
- M. HIDAYATULLAH, J.M. SHELAT, C.A. VAIDYIALINGAM, K.S. HEGDE, A.N. GROVER (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act
Headnote
A V, DAVAR AND COMPANY ETC. Ma,v 20, 1969 [M. HIDAYATULLAH, C.J., J. M. SHF.LAT, C. A. VAIDIALil>'GAM, B K. S. HEGDE AND A. N. GROVER, JJ.J Central Sales Tax Act (74 of 1956) s. 5(2)-Customs Frontiers, nieaning of. The assesscc entered into contr~cts for ~ale of timber to be imported from of title to the buyers. On the question, \\'hether the sales took place before the goods crossed the customs frontiers of India and therefore were in the course of import of the goods into the tcrritof) of India and were thus not liable to sales-tax under Art. 286( I) of the Constitution,
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