Supreme Court · 1976 INSC 269 · Decided 29 October 1976
State of Maharashtra ETC. v. The Central Provinces Manganese Ore CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 269 · [1977] 1 S.C.R. 1002
- Case number
- CIVIL APPEAL No. 446/1976
- Decided
- 29 October 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, P.N. SHINGAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
Sales Tax-Central Provinces and Berar Sales Tax Act, 1947, s. 2(g), Expln. 11-Goods within State at the time of contract of sale, mixed up outside State • \ and the mixture sold-"Sale' if taxable. .. Inte1:pretation of Statutes-Provision in Act substituted by a11other--A~tnd­ i11g Plzrases-'Substit11ted; meaning of. Section 2(g) of the Central Provinces and Berar Sales Tax Act~ 1947 defines 'sale' and Explanation II to the sub-section provides that notwithstanding anything to the contrary in the Indian Sale of Goods Act, 1930, the sale ot any goods which are actually in
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