MANU/SC/0387/1968

IN THE SUPREME COURT OF INDIA

Decided On: 27.08.1968

Appellants: State of Rajasthan and Anr.
Vs.
Respondent: Karam Chand Thappar and Brothers (Coal Sales) Ltd., Jaipur Intervener: The Advocate-General for the State of West Bengal

JUDGMENT

J.C. Shah, J.

1. The respondent-hereinafter called 'the assessee'-has its Head Office at Calcutta and a Branch Office at Jaipur, and is registered as a "dealer" under the Rajasthan Sales Tax Act, 1954. Under a contract dated September 2, 1948, with the Equitable Coal, Company the assessee acquired monopoly rights to supply on behalf of the collieries, coal in certain areas including Rajasthan. Under an agreement dated April 28, 1955, with the State of Rajas

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