Supreme Court · 1971 INSC 220 · Decided 26 August 1971
Zila Parishad Kheri v. Hindustan Sugar Mills & ANR.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 220 · [1972] 1 S.C.R. 423
- Case number
- CIVIL APPEAL No. 1893/1968
- Decided
- 26 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
U.P. Kshettra Samitis and Zita Parishads, Adhiniyam, 1961 s. 121- U.P. District Boards Act, 1922, s. 114--Regular purchase of raw material in a rurlll area whether amounts to cc.rrying on business in that area. The appellant Zila Parishad sought to impose circumstances and pro­ perty tax on outside the area of appeUant's jurisdiction but who regularly made purchases of sugar cane in the said area. On the question whether such purchases amounted to carrying on business in the area within the meaning of s. 121 of the U.P. Kshettra Samitis and the Zila Parisha~• Adhiniyam,
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