Supreme Court of India
Coffee Board, Karnataka, Bangalore v. Commissioner of Commercial Taxes
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that we cannot go into in the contentions in this peti tion.
Judgment, page 31
From the headnote
Karnataka Sales Tax Act, 1957-Challenging purchase tax on coffee levied under provisions of-Coffee Act 1942-Whether compulsory delivery of coffee to Coffee Board from growers under section 25( 1)-0f-Is compulsory acquisition and not sale or purchase to attract levy of purchase tax. The appellant Coffee Board filed writ petitions in the High Court praying for a declaration that the mandatory delivery of the Coffee under section 25(i) of the Coffee Act, 1942, was not sale and that section 2(t) of the Karnataka Sales Tax Act, 1957 required to be struck down if the same encompassed compulsory
Where later benches applied it
- 2023 Association of Vasanth Apartments’ Owners v. V. Gopinath & Ors
- 2022 M/s Delhi Airtech Services Pvt. Ltd & Anr. v. State of U.P. & Anr
Of those, 2 referred to
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