Supreme Court of India
Bayyana Bhimayya v. The Government of Andhra Pradesh
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeals fail, and are dismissed with costs.
Judgment, page 5
From the headnote
Sales Tax-Delivery order-Mealfing of-Two separate tran sactions-Sales-tax, if leviable at both points-Sale of Goods Act, r930 (Ill of r930), s. 2(4)-Madras General Sales Tax Act, I939 (Mad. IX of r939). The respondents dealt in gun!lies. They first entered into contracts with two Mills agreeing to purchase gunnies at a cer tain rate for future .delivery, and also entered into agreement with third parties, by which they charged something extra from those third parties and handed over the delivery order known as kutcha delivery order. The Mills h~wever did not accept the third parties as
Where later benches applied it
- 1977 Juggilal Kamlapat v. Pratapmal Rameshwar
- 1973 Raghunath Prasad Poddar Etc. v. Commissioner of Income Tax, Calcutta
- 1962 State of Andhra Pradesh v. Kolla Sreerama Murthy
- 1960 R. G. S. Naidu and Co. v. Commissioner of Income-tax and Excess Profits Tax, Madras
Of those, 4 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.