Supreme Court · 1965 INSC 267 · Decided 29 November 1965
The State of Madhya Bharat (Now the State of Madhya Pradesh) & ORS. v. Hiralal Ji
- Court
- Supreme Court of India
- Citation
- 1965 INSC 267 · [1966] 2 S.C.R. 752
- Case number
- CIVIL APPEAL No. 814/1964
- Decided
- 29 November 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
MADHYA BHARAT (Now the STATE OF Ac. MADHYA PRADESH) & ORS. v. HIRALAL JI November 29, 1965 [K. SUBBA RAo, J. C. SHAH ANDS. M. SIKRI, JJJ Sales Tax-Madhya Bharat Sales Tax Act, Samvat 2007 (30 of 1950)-Essential Goods (Declaration and Regulation of Tax on Sales or Purchase) Act, 1952 (Central of a joint Hindu family owned a re-rolling mill at which scrap iron locally purchased, and iron plates imported from ontside, were converted into bars, flats and plates in the Mills and there­ after sold in the market. The sales tax authorities held that iron ban, fiats and plates sold by the
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