Supreme Court · 1999 INSC 135 · Decided 26 March 1999
State of Tamil Nadu and ANR. v. Board of Trustee of the Port of Madras
- Court
- Supreme Court of India
- Citation
- 1999 INSC 135 · [1999] 2 S.C.R. 195
- Case number
- CIVIL APPEAL No. 1728/1999
- Decided
- 26 March 1999
- Bench
- M. JAGANNADHA RAO, S.N. PHUKAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Sales Tax-Tamil Nadu General Sales Tax Act 1959, Ss. 2 (d) r/w. 2 (g) (iii)-Major Port Trusts Act 1963, Ss. 35 (a) to (g)-Whether Port Trust was 'carrying on business' and was therefore a 'dealer' for the purpose of sale tax-Held, ncr-lnterpretation of Statutes C Prior to 1959, the Respondent General Sales Tax Act, 1939 in respect of charges collected for water supplied by it to ships. The Madras High Court in Trustees of the Port Trust 6f Madras v. State of Madras, (1960) D 11 S;TC 224 (Mad) held that the Respondent was not "carrying on any business" of buying and
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