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PETITIONER: POPPATLAL SHAH
Vs.
RESPONDENT: THE STATE OF MADRAS.UNION OF INDIA AND OTHERS-Interveners.
DATE OF JUDGMENT: 30/03/1953
BENCH: MUKHERJEA, B.K. BENCH: MUKHERJEA, B.K. BHAGWATI, NATWARLAL H. SASTRI, M. PATANJALI (CJ) BOSE, VIVIAN HASAN, GHULAM
CITATION: 1953 AIR 274 1953 SCR 677 CITATOR INFO : R 1955 SC 661 (93,147) RF 1958 SC 452 (14,26) RF 1958 SC 468 (6,14,17) R 1958 SC 560 (14,32) R 1959 SC 887 (16) RF 1961 SC 347 (20) RF 1961 SC1065 (4) R 1963 SC1207 (42,50) R 1965 SC 161 (8) RF 1966 SC 376 (5) F 1985 SC1034 (15) R 1988 SC2031 (9)
ACT: Madras Sales Tax Act (IX of 1939), Ss. 2, 8 (before amendment of 1947)-" Sale within the province", meaning of- Levy of tax on sales where property in the goods passed outside the province-Legality-Provincial Legislature- Territorial jurisdiction.
HEADNOTE: Under the Madras Sales Tax Act, 1939, as it stood before it was amended by the Madras Act XXV of 1947,the mere fact that the contract of sale was entered into within the Province of 88 678 Madras did not make a transaction which was completed in another province where the property in the goods passed, a sale within the Province of Madras and no tax could be legally levied upon such a transaction under the provisions of t...