Supreme Court · 1988 INSC 129 · Decided 3 May 1988

State of Tamil Nadu v. Dharangadhara Trading CO. LTD.

Court
Supreme Court of India
Citation
1988 INSC 129 · [1988] 3 S.C.R. 805
Case number
CIVIL APPEAL No. 619/1975
Decided
3 May 1988
Bench
R.S. PATHAK, M.H. KANIA (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

NADU v. A DHARANGADHARA TRADING CO. LTD. MAY 3, 1988 -)( [R.S. PATHAK, en AND M.H. KANIA, J.] B Central Sales Tax Act, 1956: Section 3-Assessee-Manufac- turer-Booked goods to destinations as required by out of State ~ buyers-Only documents of title handed over to Trading Company- Nature of sales its products to the respondent (Trading Company). The agreement contained general terms; and the actual quantity sold, the sale price, the booking station and the destination stations were to be determined in the actual con- .D tracts for sale in respect of definite or specified quantities. The

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