M-S. SAHNEY STEEL PRESS WORKS LTD. & ANR. v. THE COMMERCIAL TAX OFFICER & ORS

Citation: [1985] SUPP. 2 S.C.R. 780

Court: Supreme Court of India

Bench: R.S. PATHAK, AMARENDRA NATH SEN

Case summary

The petitioners challenge the finding of the Commercial Tax Officer that the transactions in question constitute inter-State sales. By way of abundant caution the petitioner had prayed that in the event of their objection to the imposition of Central Sales Tax being overruled...

Judgment text

The petitioners challenge the finding of the Commercial Tax Officer that the transactions in question constitute inter-State sales. By way of abundant caution the petitioner had prayed that in the event of their objection to the imposition of Central Sales Tax being overruled...