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PETITIONER: M/s. ANWARKHAN MAHBOOB CO.
Vs.
RESPONDENT: THE STATE OF BOMBAY (NOW MAHARASHTRA) AND OTHERS
DATE OF JUDGMENT: 20/09/1960
BENCH: GUPTA, K.C. DAS BENCH: GUPTA, K.C. DAS DAS, S.K. HIDAYATULLAH, M. SHAH, J.C. AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 213 1961 SCR (1) 709 CITATOR INFO : R 1962 SC 562 (8) RF 1963 SC 906 (20) RF 1977 SC 879 (27) R 1979 SC1721 (7) RF 1980 SC1227 (6) R 1986 SC1085 (9) R 1987 SC1885 (8)
ACT: Purchase Tax--If leviable on goods not specifically mentioned as taxable but come under the general description "all goods other than those specified "-Conversion of one commodity into another commerciallydifferent article-If amounts to consumption-Place of purchasefor the purpose of taxation-Constitution of India, Art. 19 (f) & (g)286- Bombay Sales Tax Act, 1953 (Bom. Act III of 1953), s. 10, Schedule B, Entry 80.
HEADNOTE: The petitioner Company carrying on the business of manu- facturing bidis and having its head office at Jabalpur in the State of Madhya Pradesh made certain purchases of tobacco in the State of Bombay. The Sales Tax Officer assessed the petitioner to a purchase tax under the provisions of the Bombay Sales Tax Act, 1953. The petitioner contested the assessment of 710 purchase tax on the grounds that those transactions...