Supreme Court · 1967 INSC 279 · Decided 28 November 1967
Tirumala Venkateswara Timber and Bamboo Firm v. Commercial Tax Officer, Rajahmundry
- Court
- Supreme Court of India
- Citation
- 1967 INSC 279 · [1968] 2 S.C.R. 476
- Case number
- CIVIL APPEAL No. 2176/1966
- Decided
- 28 November 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 226
Headnote
Andhra Pradesh General Sales Tax Act 6 of 1957, Explanation III to s. 2(1) (n)-Whetlzer ultra vires-Whether enlarges scope of 'safe' to in­ clude transactions which are not sales-Whether discriminato_r;y. The appellant firm carried on business in Andhra Pradesh and was registerecl as a dealer In its return for the assessment year 1962-63 the firm claimed exemption of certain turnover on the ground that it had sent the goods to its commission agents and under the contract of agency the commission agents were empowered to pay sales-tax and had paid the same directly to the Sales Tax
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)