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PETITIONER: TATA IRON AND STEEL CO., LIMITED,BOMBAY
Vs.
RESPONDENT: S. R. SARKAR AND OTHERS.
DATE OF JUDGMENT: 29/08/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. SINHA, BHUVNESHWAR P.(CJ) IMAM, SYED JAFFER SARKAR, A.K. GUPTA, K.C. DAS
CITATION: 1961 AIR 65 1961 SCR (1) 379 CITATOR INFO : R 1962 SC1621 (12,46,105,109,125) F 1963 SC 548 (9) R 1963 SC 980 (12) E 1963 SC1811 (104) R 1966 SC 563 (21) R 1966 SC1216 (9,10) F 1967 SC1131 (5) R 1970 SC1281 (5) R 1971 SC 477 (8) MV 1971 SC 870 (45) R 1973 SC2526 (9) F 1975 SC 887 (6) F 1975 SC1142 (7) RF 1975 SC1208 (28) R 1976 SC1016 (19,24) R 1979 SC1160 (15) RF 1981 SC 446 (6) RF 1986 SC1760 (17,24) R 1992 SC1952 (7,8)
ACT: Sales Tax-Inter-State sales-Sale effected by transfer of documents of title to goods during their movement from one State to another-Appropriate State to tax such sale-Place where sale effected-Central Sales Tax Act, 1956 (74 of 1956), ss. 2(a), 3, 4-Constitution of India, Art. 286.
HEADNOTE: The petitioner, a limited company carrying on the business of manufacturing and selling iron and steel goods, with its factory at Jamshedpur in Bihar and its head Sales Office in Calcutta in west Bengal, was served with...