Supreme Court · 1964 INSC 132 · Decided 24 April 1964
State of Orissa v. M.A. Tulloch and CO.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 132 · [1964] 7 S.C.R. 816
- Case number
- CIVIL APPEAL No. 507/1963
- Decided
- 24 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax-Sale to Registered deale.r-Claim for deduction­ Production of declaratio71. under r. 27(2) if obligatory-Orissa Sales Tax Act, 1947 (Orissa 14 of 1947), s. 5(2)(a) (ii), Orissa Sales; Tax Rules, 1947 r. 27(2)-0rissa Sales Tax (Amendment} Act (Orissa 10 of 1957). Assessment orders of two amounts claimed by the respon­ dent-dealer under s. !>(2)(a)(ii) of the Orissa Sales Tax Act in: respect of goods sold to a registered dealer. The respondent­ dealer filed appeals to the Assistant Collector Sales Tax, chal­ lenging the assessment on grounds which were not
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