Supreme Court · 1967 INSC 44 · Decided 24 February 1967
Tata Engineering and Locomotive Company v. Assistant Commissioner of Commercial Taxes & ANR.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 44 · [1967] 2 S.C.R. 751
- Case number
- CIVIL APPEAL No. 1604/1966
- Decided
- 24 February 1967
- Bench
- M. HIDAYATULLAH, J.M. SHELAT, G.K. MITTER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Constitution of India, Art. 226-Princip/es for exercise of High CoHrt's polver under-Existence of alternative rentedies when not a bar. The appellant company manufactured trucks, bus cbasis etc. in Bihar State. Some of the goods so manufactured were sent to the company in various State> outside Bihar. The goods in the said stockyards, according to the company, had not been appro~ priated to any contract and remained the property of the company. Therefore, in proceedings for the assessment of Sales Tax before the Assistant Commissioner of Commercial
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)