MANU/SC/0388/1968

IN THE SUPREME COURT OF INDIA

Decided On: 20.08.1968

Appellants: State of Madras
Vs.
Respondent: K.C.P. Ltd.

JUDGMENT

A.N. Grover, J.

1. This is an appeal by special leave in which the sole question for decision is whether the respondent company was liable to pay sales tax on an amount of Rs. 4,20,000 being the sale price of two arc furnaces which had been purchased in 1952 and sold in 1958.

2. The respondent company carried on business at 38, Mount Road, Madras, its main business being the manufacture and sale of machinery and parts of machinery and accessories. F

Buy this document