Supreme Court · 1977 INSC 239 · Decided 16 December 1977
Vishnu Agencies (PVT.) LTD. ETC. v. Commercial Tax Officer & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 239 · [1978] 2 S.C.R. 433
- Case number
- CIVIL APPEAL No. 724/1976
- Decided
- 16 December 1977
- Bench
- M. HAMEEDULLAH BEG, Y.V. CHANDRACHUD, P.N. BHAGWATI, V.R. KRISHNA IYER, N.L. UNTWALIA, S. MURTAZA FAZAL ALI, P.S. KAILASAM (7-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
AGENCIES (PVT.) LTD. ETC. v. COMMERCIAL TAX OFFICER & OR'S. ETC. December 16, 1977 433 [M. H. BEG, C.J., Y. V. CHANDRACHUD, P. N. BHAGWATI, V. R. KRISHNA IYER, N. L. UNTWALIA, S. MURTAZA FAZAL ALI AND P. S. KAILASAM, JJ] Sales-tax-Statutory sale-If sale for the purposes of Sales-tax Acts. agents under A.P. Paddy Procuren1ent (Levy) Order-If exigible co. sales-tax. A B c The Cement Control Order promulgated under the West Bengal Cement Control Act, 1948 prohibits storage for sale and sale by a seller and purchase by a consumer of cement except in accordance with the
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