Supreme Court · 1994 INSC 266 · Decided 18 July 1994
State of Orissa v. Minerals and Metals Trading Corporation of India LTD.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 266 · [1994] SUPP. 1 S.C.R. 762
- Case number
- CIVIL APPEAL No. 1811/1977
- Decided
- 18 July 1994
- Bench
- KULDIP SINGH, A.S. ANAND (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(1), 5
Headnote
Sales Tax-Orissa Sales Tax Act, 1947-Secs. 5(2){a)(ii) and 2(gj-­ Orissa Sales Tax Rules, 1947-fl.ule 27(2}-Delivery of goods at a port within C the State of Orissa-Whether amounts to 'sale' within the State of Orissa. D E F Constitution of India-Article 286(1) (b )-fl.estriction on imposition India-Whether attracted. Words and phrases-J'Export Sale''-Meaning of The respondent-assessee, Minerals and Metals Trading Corporation of India Ltd., a Government company registered as a dealer under the Orissa Sales Tax Act, 1947 purchased mineral ore from mine-owners who too were registered
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