Supreme Court · 1987 INSC 195 · Decided 3 August 1987
State of Uttar Pradesh & ORS. v. Kasturi Lal Har Lal
- Court
- Supreme Court of India
- Citation
- 1987 INSC 195 · [1987] 3 S.C.R. 756
- Case number
- CIVIL APPEAL No. 5/1975
- Decided
- 3 August 1987
- Bench
- SABYASACHI MUKHERJI, G.L. OZA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF UTTAR PRADESH & ORS. v. KASTURI LAL HAR LAL AUGUST 3, 1987 [SABYASACHI MUKHARJI AND G.L. OZA, JJ.) Central Sales Tax Act, 1956-Sub-ss. (1) and (2) of s. 9-Read with s. 3(b)-'Appropriate State' having jurisdiction to impose and collect Central Sales Tax on sale of goods effected by deemed to take place in the course of inter-State trade or commerce if the sale or purchase-(a) occasions the movement of goods from one State to another, or (b) is effected by a transfer of documents of title to the goods during their movement from D one State to another. Sub-s. (1) of s. 9
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)