Supreme Court · 1985 INSC 179 · Decided 19 August 1985
The Deputy Commissioner of Agricultural Income Tax & Sales Tax, Ernakulam v. Indian Explosives LTD.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 179 · [1985] SUPP. 2 S.C.R. 623
- Case number
- CIVIL APPEAL No. 867/1974
- Decided
- 19 August 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(I)(b)
Headnote
COMMISSIONER OF AGRICULTURAL INCOME TAX & SALES TAX, ERNAKllLAM v. INDIAN EXPLOSIVES LTD. AUGUST 19, 1985 [V .u. TULZAPURKAR, SABYASACHI MUKHARJf AND RANGANATH MISRA, JJ. J Sales "in the course of import of the goods into India" - Whether the goods imported and supplied to customers The Respondent,-assessee deals in chemicals, dyes etc. import goods on the strength of the Actual Users' Import Licences that had been obtained by the customers and supply the same for use by the latter in their factories. The sales in question were D put through by the respondent asseasee in
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