Supreme Court · 2007 INSC 479 · Decided 27 April 2007
State of Orissa and ANR. v. M/S. K.B. Saha and Sons Industries PVT. LTD. & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 479 · [2007] 5 S.C.R. 792
- Case number
- CIVIL APPEAL No. 4158/2007
- Decided
- 27 April 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
ORISSA AND ANR. v. MIS. K.B. SAHA AND SONS INDUSTRIES PVT. LTD. & ORS. ETC. APRIL 27, 2007 B [DR.ARIJITPASAYAT ANDLOKESHWARSINGHPANTA,JJ.] Sales Tax: Central Sales Tax, Act, 1956-s. 3(a)-Orissa Sales Tax Act, 1947- C Sales tax-Levy of-Transaction of sale and purchase of kendu leaves between to sales tax­ Held: Sale/purchase occasioned movement of Kendu leaves from State of D Orissa to State of West Bental and as such transaction taking place in course of inter-state trade-Thus, exigible to sales tax under Central Act and not State Act-Orissa Kendu Leaves (Control of
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