Supreme Court of India · 1975-04-16
MOHD. SERAJUDDIN ETC. vs STATE OF ORISSA
- Citation / case number
- SC 1973/60255
- Court
- Supreme Court of India
- Petitioner
- MOHD. SERAJUDDIN ETC.
- Respondent
- STATE OF ORISSA
- Bench
- RAY, A.N. (CJ),KHANNA, HANS RAJ,MATHEW, KUTTYIL KURIEN,BEG, M. HAMEEDULLAH,CHANDRACHUD, Y.V.
Judgment text excerpt
The Supreme Court held that the sale between the appellants and the State Trading Corporation (S.T.C.) was not in the course of export as defined under Article 286(1) of the Constitution and Section 5 of the Central Sales Tax Act. The Court emphasized that the contracts were interdependent but did not constitute a single integrated transaction for tax exemption purposes. The appeal was dismissed, affirming the High Court's decision that the sale was exigible to tax under the Central Sales Tax Act.