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PETITIONER: STATE OF TRAVANCORE-COCHIN AND OTHERS
Vs.
RESPONDENT: SHANMUGHA VILAS CASHEW NUT FACTORYAND OTHERS.
DATE OF JUDGMENT: 08/05/1953
BENCH: SASTRI, M. PATANJALI (CJ) BENCH: SASTRI, M. PATANJALI (CJ) MUKHERJEA, B.K. DAS, SUDHI RANJAN BOSE, VIVIAN HASAN, GHULAM
CITATION: 1953 AIR 333 1954 SCR 53 CITATOR INFO : APR 1955 SC 661 (16,26,31,34,63,123,154,169,21 RF 1955 SC 765 (32) F 1956 SC 158 (9) E&D 1957 SC 790 (12) RF 1958 SC 453 (26) F 1958 SC1002 (9,11) F 1958 SC1006 (11) F 1960 SC 595 (9,10) R 1961 SC 41 (19) D 1961 SC 65 (17) R 1961 SC 213 (10) RF 1961 SC 315 (11,26) R 1961 SC1344 (5) R 1962 SC1006 (77) R 1962 SC1733 (11,12) R 1963 SC 980 (10) R 1964 SC1729 (20,35) R 1964 SC1752 (5,11,23,26) R 1971 SC 477 (5) RF 1971 SC 870 (21) R 1972 SC 23 (6) RF 1974 SC1510 (8) E 1975 SC1564 (10,14,15,16,24,50,59) R 1979 SC1721 (7) R 1980 SC1468 (15) F 1992 SC1952 (10)
ACT: Constitution of India, 1950, art. 286 (1) (a), (1) (b) and (2)Tax on sale or purchase of goods-Sales " outside the State " -Sales "in the course of " import or export-Sales " in the course of inter-State trade or commerce " -Nature and i...