Supreme Court of India

Goodyear India Ltd. Etc. Etc. v. State of Haryana & Anr. Etc. Etc.

Neutral citation

Reported as [1989] SUPP. 1 S.C.R. 510

Bench Sabyasachi Mukharji and S. Ranganathan JJ.

Decided 19 October 1989

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.

6 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the aforesaid Statement, no higher rate except the old rate admissible factually would be applicable.

Judgment, page 36

From the headnote

Haryana General Sales Tax Act, 1973: Section 9 (Prior to its amendment by Act No. 11of1979)-Purchase Tax-Provision for levy of purchase tax on 'Disposal' of manufactured goods-Notification (No. S.O J19/ . . 20/73/Ss. 9 & 15/74 dated July 19, 1974)-Levy of tax on mere despatch of goods to the dealers themselves outside the State-Validity of. Section 9(1)(b) (As amended by Haryana General Sales Tax (Amendment and Validation Act), 1983-Purchase Tax-Taxing of purchase of raw material if goods manufactured therefrom despatched outside the State otherwise than by way of sale in the course of inter

Authorities it was built on

1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay cited by 22
1965 Kalyani Stores v. The State of Orissa and Others cited by 18

Where later benches applied it

2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2025 C.T. Kochouseph v. State of Kerala and Another Etc. referred to
2024 Commissioner of Customs v. M/s Canon India Pvt. Ltd. referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2020 The State of Punjab & Ors. v. Davinder Singh & Ors. referred to
2016 Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc. referred to

Of those, 6 referred to

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