Supreme Court of India
State of Tamil Nadu and Anr. v. Board of Trustee of the Port of Madras
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2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that all these decisions involve the general principle that the main activity must be 'business' and these rulings do support the case of the respondent-Port Trust.
Judgment, page 20
From the headnote
Sales Tax-Tamil Nadu General Sales Tax Act 1959, Ss. 2 (d) r/w. 2 (g) (iii)-Major Port Trusts Act 1963, Ss. 35 (a) to (g)-Whether Port Trust was 'carrying on business' and was therefore a 'dealer' for the purpose of sale tax-Held, ncr-lnterpretation of Statutes Prior to 1959, the Respondent Madras Port Trust was sought to be assessed to sales tax under the Madras General Sales Tax Act, 1939 in respect of charges collected for water supplied by it to ships. The Madras High Court in Trustees of the Port Trust 6f Madras v. State of Madras, (1960) 11 S;TC 224 (Mad) held that the Respondent was
Authorities it was built on
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2015 M/s. Cochin Port Trust v. State of Kerala
Of those, 1 distinguished · 1 referred to
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