Supreme Court · 1966 INSC 193 · Decided 30 September 1966
State of Mysore v. Guduthur Thimmappa & Son, & ANR.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 193 · [1967] 1 S.C.R. 627
- Case number
- CIVIL APPEAL No. 714/1965
- Decided
- 30 September 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Madras General Sales-tax (Turnover & Assessment) Rules, 1939:0 r. 4-A (iv) { b )-Sale to· non-resident-Delivery to common carrier withi"n State and insurance by buyer-Property if passes within State-Lost dealer, who L~·-Location of dealer if mtllerial. Rule 4A(iv) (b) of the down that tax has to be levied from the dealer who buys cotton in the State and is the last dealer not exempt from taxation. Sales-tax was sought to be recovered fro~ the respon­ dents on cotton purchased by them within the State and sold to persons who were non-resident within the area to
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)