MANU/SC/0076/1968

IN THE SUPREME COURT OF INDIA

Decided On: 10.09.1968

Appellants: Commissioner of Income-tax, Bangalore
Vs.
Respondent: The Union of Tile Exports, Bangalore

JUDGMENT

Grover, J.

1. These appeals are by certificate from the common judgment of the Mysore High Court on the following question of law which were referred by the Income-tax Appellate Tribunal under section 66(1) of the Income-tax Act, 1922, hereinafter called "the Act."

"(1) Whether, on the facts and circumstances of the case, the income of the assessee did not arise in Bangalore (Mysore State) in respect of sales effected by the assessee

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