Supreme Court · 1972 INSC 255 · Decided 10 October 1972
State of Tamil Nadu v. Mis Burmah Shell Oil Storage & Distributing CO. of India LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 255 · [1973] 2 S.C.R. 636
- Case number
- CIVIL APPEAL No. 2119/1969
- Decided
- 10 October 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Madrc.s General Sales Act 1959-The amendment Ac/ of 1961 and l 964-S.2 d(iii) whether before and after the amendment, the c.ssessee is liable to Sales Tax for the S'llle of scrap and for the sale of tea and edibles in its canteen to z~s workmen. The respondents in these two appeals are Oil 2119/69. the respondent under the Factories Act had to supply te> and edibles to its .workmen for the Canteen establish<!d by it. It also suppli· cd to its agents calender.;, purses and key chains. Both the respondents also sell periodically as scraps, unserviceable oil
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