Supreme Court · 1965 INSC 296 · Decided 13 December 1965
States of Orissa v. M/S. Utkal Distributors (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 296 · [1966] 3 S.C.R. 55
- Case number
- CIVIL APPEAL No. 64/1965
- Decided
- 13 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
O"- Sale!t Tax Act, 1946-SJ. 2(h), 2(1) an4 5(2)-'Sale price' and 'Turnour'-Whether includu Central Sal.<s·tax collected on """ of iro1t <l1td steel goods by controlled stock-holder-Iron and Steel Control Order, 1956 and Iron d: Steel (Control) Notification dt. last two quarters of 1957 under the Orissa Sales Tax Act, 1947 on the sales of iron and steel 1oodi, the assessee company claimed a deduction from its grOM turnover of an amount representing central sales-tax collected by it from purcbMers and paid over to the central sales-tax authority. This
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)