Supreme Court of India · 1977-12-16
VISHNU AGENCIES (PVT.) LTD. ETC. vs COMMERCIAL TAX OFFICER & ORS. ETC.
- Citation / case number
- SC 1976/60879
- Court
- Supreme Court of India
- Petitioner
- VISHNU AGENCIES (PVT.) LTD. ETC.
- Respondent
- COMMERCIAL TAX OFFICER & ORS. ETC.
- Bench
- BEG, M. HAMEEDULLAH (CJ),CHANDRACHUD, Y.V.,BHAGWATI, P.N.,KRISHNAIYER, V.R. & UNTWALIA, N.L.,FAZALALI, S.M. & KAILASAM, P.S.
Judgment text excerpt
The Supreme Court held that sales of cement under the West Bengal Cement Control Act, 1948, and transactions under the A.P. Procurement (Levy and Restriction on Sale) Order, 1967, are exigible to sales tax. The Court clarified that the term 'sale' in the Bengal Finance Sales Tax Act, 1941, must be interpreted in accordance with the Sale of Goods Act, 1930, and that regulatory laws do not negate the essential nature of a sale. The appeals were dismissed, affirming that the transactions constituted sales subject to tax.