Supreme Court · 1970 INSC 66 · Decided 17 March 1970
State of Maharashtra & ANR. v. Champalal Kishanlal Morta
- Court
- Supreme Court of India
- Citation
- 1970 INSC 66 · [1971] 1 S.C.R. 46
- Case number
- REVIEW PETITION (CIVIL) No. 29/1969
- Decided
- 17 March 1970
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(12)
Headnote
OF MAHARASHTRA & ANR. v. CHAMPALAL KISHANLAL MORTA March 17, 1970 (J. C. SHAH AND K. S. HEGDE, JJ.J Bombay Sales Tax Act (51 of 1959) as amended by the Maharashtra Act (15 of 1967), s. 2(7)-"Goods",, including standing timber agreed Ito be severed-Sale of standing trees agreed to Court held th:.it the sale of standing trees was not a sale of goods chargeable to sales tax under the Bombay Sales Tax Act, 1959, and the decision \Vas confirmed by this Court on appeal. But after the judgment of th·o High Court and before the appeal was heard in this Court. the
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