Supreme Court of India
Ben Gorm Nilgiri Plantations Company, Coonoor and Ors. v. Sales Tax Officer, Special Circle, Ernakulam and Ors.
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3 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax-Sale of tea to local agents of Foreign buyers Sales whether exempt under Art. 286(l)(b) of the Constitu tion-Constitution of India, Art. 286(1) (b)-Central Sales Tax Act, 1956, s. 5. The appellants were carrying on the business o'f growing and manufacturing tea in their estates. The sellers of tea were the appellants; the purchasers were local agents of Foreign buyers. The sales were by public auction at Fort Cochin. They were conducted by brokers of tea. The sales were in conformity with the provisions of Tea Act of 1953. The Sales-tax Officer assessed the appellants to pay sales
Authorities it was built on
Where later benches applied it
- 2008 Grid Corporation of Orissa Ltd. v. Gajendra Haldea and Ors.
- 1997 K. Gopinathan Nair Etc. v. State of Kerala
- 1969 Coffee Board, Bangalore v. Joint Commercial Tax Officer, Madras & Anr.
Of those, 1 relied on · 2 mentioned
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