Supreme Court · 1968 INSC 75 · Decided 22 March 1968

Tika Ram & Sons LTD. ETC. v. The Commissioner of Sales Tax U.P., Lucknow

Court: Supreme Court of India
Citation: 1968 INSC 75 · [1968] 3 S.C.R. 512
Case number: CIVIL APPEAL No. 1682/1967
Decided: 22 March 1968
Bench: J.C. SHAH, V. RAMASWAMI, G.K. MITTER (3-judge bench)
Outcome: Dismissed
Case type: Civil

Headnote

SONS LTD •. ETC. v. 11IE COMMISSIONER OF SALES TAX U.P., LUCKNOW March 22, 1968 [I. C. SHAH, V. RAMASWAMI AND G. K. MITTER, JI.) U.P. Stiles Tax Act (15 of 1948) ar amended by Act 8 of 1954, ss 2(h), Explanc·tion II (ii) and II-Scope of Explanation-If ultra."' When 25th January 1950, goods (oil) were manufactured o'r produced in the Stat<> of Uttar Pradesh by the appelllllla who were carrying on business in the . State in those goods. Part of the good< were sent to their· depols outside the State before any contract of. sale in respect of

Search related judgments

Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)