Supreme Court · 1954 INSC 57 · Decided 3 May 1954
The Sales Tax Officer, Pilibhit v. MESSRS. Budh Prakash Jai PRAKASH.
- Court
- Supreme Court of India
- Citation
- 1954 INSC 57 · [1955] 1 S.C.R. 243
- Case number
- CIVIL APPEAL No. 23/1954
- Decided
- 3 May 1954
- Bench
- MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133(1); Contract Act Section 77
Headnote
COURT REPORTS THE SALES TAX OFFIC_ER, PILIBHIT v. 243 MESSRS. BUDH PRAKASH JAI PRAKASH. [MEHR CHAND MAHAJAN C.J., MuKHERJEA, VIVIAN > BosE, BHAGWATI and VENKATARAMA AYYAR, JJ] Government of India Act, 1935, Schedule VII, List II, entry 'f No. 48-Sale of goods-Meaning of-U. P. Sales Tax Act (XV a .sale and an agreement to sell. The words "Taxes on the sale of goods" in entry No. 48, List Ii, Schedule VII of the Government of India Act, 1935, confer pbwer on the Provincial Legislature to impose a tax only when there has been a completed sale and not when there is only an J
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