Supreme Court · 1973 INSC 69 · Decided 3 April 1973
The Deputy Commissioner of Agricultural Income Tax and Sales Tax, Central Zone, Ernakulam v. M/S. Kotak & CO., Bombay, ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 69 · [1973] 3 S.C.R. 883
- Case number
- CIVIL APPEAL No. 1889/1970
- Decided
- 3 April 1973
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
Central Sr.ies Tax Act 1956--S. 5(2) read with Art. 286 of the Consti-· uuion. A.~essee Company sold to bu,ver · ilr the course of import-­ JVhether an inter-State sale. ~·. The respondent supply of foreign cotton to texti!e­ milis. in South India on the basis·of import.Jic.cnces issued to the mills-. 3uthori!~Og import of foreign cotton· by them.. The firm supplied cotton to the mills on the basis of specific written contracts. One of the co.rrditicns in the
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