Supreme Court · 1978 INSC 237 · Decided 22 November 1978
Tata Engineering & Locomotive CO. LTD v. The Sales Tax Officer & Regional Transport Officer, Poona and ANR.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 237 · [1979] 2 S.C.R. 357
- Case number
- CIVIL APPEAL No. 204/1978
- Decided
- 22 November 1978
- Bench
- P.N. BHAGWATI, R.S. SARKARIA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Motor Vehicles Act
Headnote
ENGINEERING & LOCOMOTIVE CO. LTD. v. THE SALES TAX OFFICER & REGIONAL TRANSPORT OFFICER, POONA AND ANR. November 22, 1978 JP. N. BtiAGWATl, R. S. SARKAR!.<\ AND S. MURIAZA FAZAL Au, JJ.J Bon1bay ft.folor Vehicles (Taxation on Passengers) Act, 1958, Section 2(1), ·2(7) arzd 3 be exigibfe to passenger A B tax under the Bonrbay Act, 1958. C The appellants are a C.Ompany registered under the.i Con1pa1lies ."-ct, 1913 .and provide transport facilities to their ~n1ployces at a nominal rate from -certain pick-up places to their factori~s at Pimpri and Chinchvad in
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