Supreme Court · 1968 INSC 210 · Decided 27 August 1968
State of Rajasthan & ANR. v. M/S. Karam Chand Thappar & BROS. LTD.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 210 · [1969] 1 S.C.R. 861
- Case number
- CIVIL APPEAL No. 1364/1966
- Decided
- 27 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 133(1)(a)
Headnote
A STATE OF RAJASTHAN & ANR. v. M/S. KARAM CHAND THAPPAR & BROS. LTD. August 27, 1968 B [J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.J D Sales Tax-Sale-Ingredients of-Supply of coal at price fixed by Colliery Control Order-If constitutes sale. Soles Tax Laws Validation Act (7 of and was registered as a 'dealer' under the Rajasthan Sales Tax Act, 1954. Under a contract with the Equitable Coal Ccmpany, the assessee acquired monopoly rights to supply coal in Rajasthan and sold coal as the agent of the Equitable Coal Company. Under an agreement dated April 28, 1955 the
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)