Supreme Court · 1966 INSC 107 · Decided 19 April 1966
The State of Madras v. M/S Radio and Electrical LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 107 · [1966] SUPP. 1 S.C.R. 198
- Case number
- CIVIL APPEAL No. 334/1965
- Decided
- 19 April 1966
- Bench
- K.N. WANCHOO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
V. RADIO & ELEOT!\ICALS LTD. (Shah, J,) 199 It is contemplated in sec. 7 and the Rules that the certificate of registration may only be issued after an objective satisfaction by the notified authority that the spec1fi0d goods are l!kely to be needed ior the purpose of business of the authority in issuing the certificate in Form 'B' that the goods are likely to be required for the purpose of the business would not however be again open to challenge before another taxing authority in proceedings for assessment of tax. [206 G-207 BJ. Indian Copper Corporation Ltd, v.
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