Supreme Court · 1979 INSC 59 · Decided 6 March 1979

Union of India & ANR. v. K. G. Khosla & CO. (P) LTD. & Others

Court
Supreme Court of India
Citation
1979 INSC 59 · [1979] 3 S.C.R. 453
Case number
CIVIL APPEAL No. 2077/1972
Decided
6 March 1979
Bench
Y.V. CHANDRACHUD, D.A. DESAI, R.S. PATHAK (3-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

Central Sales Tax Act, 1956 S. 3(a)-Scope of-Goods manufacturf!d in the State of Haryana in accordance with production progrannne advised by head office-Goods despatched from-Delhi-Whether inter-state or intra-state sale. A B The respondent company who was a manufacturer of equipment had its- factory at Farid21bad (in the State of Haryana) and C its head office in Delhi (Union Territory of Delhi). The head office drew the production programme and advised the factory to manufacture the goods in accordance therewith. After the goods were so manufactured in the

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