Supreme Court · 1955 INSC 36 · Decided 6 September 1955

The Bengal Immunity Company Limited v. The State of Bihar and OTHERS.

Court
Supreme Court of India
Citation
1955 INSC 36 · [1955] 2 S.C.R. 603
Case number
CIVIL APPEAL No. 159/1953
Decided
6 September 1955
Bench
SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI, B. JAGANNADHADAS, T.L. VENKATARAMA AIYYAR, BHUVNESHWAR PRASAD SINHA, SYED JAFFER IMAM (7-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 141, 226, 286(1), 132(1), 19(1)(g)

Headnote

SUPREME COURT REPORTS 603 THE BENGAL IMMUNITY COMPANY LIMITED ''· THE ST ATE OF BIHAR AND OTHERS. (S. R. DAs, ACTING C.J., VIVIAN BosE, BHAGWATI, ]AGANNADHADAS, VENKATARAMA AYYAR, B. P. SINHA and JAFER IMAM JJ.] Constitution of India-Arts. 141, 226, 286(1), (2) and (3)-Art. 286(J)(a) read ascertaining inter-State character of such sale or punhase­ Appellant company registered in Calcutta-Bihar Sales Tax Act, 1947 (Bihar Act XIX of 1947)-S. 13-Whether appellant company liable to Sales Tax-Where goods deliveted in the State of Bihm· as a direct result of sale for

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