Supreme Court · 1970 INSC 46 · Decided 2 March 1970
Tata Engineering & Locomotive CO. Limited v. The Assistant Commissioner of Commercial Taxes & Another
- Court
- Supreme Court of India
- Citation
- 1970 INSC 46 · [1970] 3 S.C.R. 862
- Case number
- CIVIL APPEAL No. 2105/1969
- Decided
- 2 March 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER, A.N. RAY, I.D. DUA (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Central Sales Tax A.ct, 1956-Trucks maaufactured In Biliar said from producer's stockyards in other States-Thoug/J agreement u•ith dealers envisaged fir1n advance orders, actual sales by allocat(o11 froni stockyards- /I inter-state sa/es--Wltetlzer S.T.O. bound to examine on general basis of silnilar transactions. The appellant carried on the business of manufacturing trucks in Jamshedpur in the State of Bihar. It did not have any stockyard in the State but maintained such stockyards in different States for the purpose cl{ effective distribution of vehicles
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