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Madras Law Journal, the first legal publication in India, that put Madras on the world map of judiciary through its ruthless objectivity and fearless reporting, had to sail through choppy waters in the court, particularly when the Madras High Court turned down the request for covering the proceedings of the High Court in 1892.

The
Comprehensive
Electronic Library.
Reporting Judgements of
Supreme Court
of India
and
Madras High Court.
Case Laws with Equivalent Citations of Famous Law Journals such as All India Reporter (A.I.R.), Supreme Court Cases (SCC), Current Tamilnadu Cases (CTC), Company Cases (Comp Case), Income Tax Reporter (I.T.R.) providing judgment of Supreme Court of India as well High Court of and Allahabad , Allahabad Lucknow Bench, Andhra Pradesh, Bombay, Bombay at Goa, Chattisgarh, Delhi, Gauhati, Imphal, Jammu & Kashmir, Kerala, Madhya Pradesh Gwalior, MP Indore, Jabalpur, Orissa, Punjab & Haryana, Uttarakhand

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Editor In Chief
Justice S.S. Subramani
Former Judge,
Madras High Court.

Editor
K. Kannan
Advocate,
Madras High Court.

Hon. Advisory Editorial Board
R. Srinivasan
Advocate,
Madras High Court.

Arvind P. Datar
Sr. Advocate,
Madras High Court.

Reporters
V. Krishnaswamay
S. Shaymala
P. Valliappan.

The Oldest Legal Journal Of India



(1965) 2 MLJ 120 (Mad)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Present : Mr. Justice K. Srinivasan and Mr. Justice T. Venkatadri

Case Number(s) : Writ Appeal No. 118 of 1963.

Judgement Date : Monday 14th of December 1964

Burmah Shell Oil Storage and Distributing Company of India, Ltd......Appellant(s)
Versus
The State of Madras represented by the Commissioner of Commercial Taxes, Board of Revenue, Madras and another.....Respondent(s)

Madras Sales of Motor Spirit Taxation Act (VI of 1935), sections 2 (f) and (g) and 3 — Construction and scope — “Sale” — Sale of Goods Act (III of 1930), section 4 — Applicability to sale under Madras Act VI of 1939 — Taxation of sales — Place of passing of property or place of consumption — Relevant point — Constitution of India. (1950), Article 286 (2) — Applicability.






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