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(1963) 2 MLJ 517 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice K. Srinivasan and Mr. Justice T. Venkatadri
Case Number(s) : T.C. No. 67 of 1962. (Revision No. 20). (27th Chitra, 1885, Saka).
Judgement Date :
Wednesday 17th of April 1963
| A. Thiruvengadaswami Iyengar Firm, Paddy and Rice Merchant, Mannargudi | .....Appellant(s) | | Versus | | | The State of Madras Represented by the Deputy Commercial Tax Officer, Mannargudi | .....Respondent(s) |
Central Sales Tax Act (LXXIV of 1956), sections 3 (b), 4 (2) and 9 (1) — Scope of — Inter-State sale-Transfer of documents of title during movements of goods from one State to another State — Appropriate State for levying tax — Determination of.
Cases Referred
Tata Iron, Steal Co. , Ltd. v. S. R. Sircar [1961] 1 S.C.R. 379; 11 S.T.C. 655
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