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PETITIONER: BAYYANA BHIMAYYA
Vs.
RESPONDENT: THE GOVERNMENT OF ANDHRA PRADESH
DATE OF JUDGMENT: 14/12/1960
BENCH: HIDAYATULLAH, M. BENCH: HIDAYATULLAH, M. KAPUR, J.L. SHAH, J.C.
CITATION: 1961 AIR 1065 1961 SCR (3) 267 CITATOR INFO : F 1962 SC1585 (5,7,8,9) R 1973 SC1061 (11,12) D 1975 SC1996 (2) D 1978 SC 389 (22,44)
ACT: Sales Tax-Delivery order-Meaning of-Two separate transactions-Sales-tax, if leviable at both Points-Sale of Goods Act, 1930 (111 of 1930), s. 2(4)-Madras General Sales Tax Act, 1939 (Mad. IX of 1939).
HEADNOTE: The respondents dealt in gunnies. They first entered into contracts with two Mills agreeing to purchase gunnies at a certain rate for future delivery, and also entered into agreement with third parties, by which they charged something extra from those third parties and handed over the delivery order known as kutcha delivery order. The Mills however did not accept the third parties as contracting parties, but only as the agents of the appellants and delivered the goods against the kutcha delivery orders, and collected the Sales Tax from the third parties. The tax authorities treated these transactions between the appellant and the third parties as fresh sales and sought to levy sales-tax again, which the appellants contended, was not demandable as there were ...