Supreme Court · 1964 INSC 255 · Decided 10 November 1964
State of Mysore v. Yaddalam Lakshminarasimhaiah Setty and Sons
- Court
- Supreme Court of India
- Citation
- 1964 INSC 255 · [1965] 2 S.C.R. 129
- Case number
- CIVIL APPEAL No. 165/1964
- Decided
- 10 November 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
G H 129 Sl'ATE OF MYSORE v. YADDALAM LAKSHMINARASIMHAIAH SETIY AND SONS November 10, 1964 [K. SUBBA RAO, J. C. SHAH ANDS. M. Srroo, JI.] Celflral Saks Tax Act (74 of 1956), ••· 6, 8(2) and 9 and Mysore Sales I'ax Act (25 of 1957), s. 5(3)(a)-lnter-State sale of power/oom assessed and taxed by the Commercial Tax Officer, under s. 9 of the Central Sales Tax Act, 1954, before its amendment in 1958. The order was upheld by the Deputy Commissioner of Commercial Taxes and the Sales Tax Appellate Tribunal. The High Court, in revision, held that the sales were not
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