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1965 (10) TMI 40 - SUPREME COURT
Whether the appellant-company is liable to pay sales tax assessed under the Hyderabad General Sales Tax Act, 1950, on the price of coal supplied to allottees outside the taxing State pursuant to directions of the Coal Commissioner issued under the Colliery Control Order, 1945?
Held that:- The appeals are allowed and the order passed by the High Court is set aside. It is declared that the turnover of the Company amounting to Rs. 1,75,67,286-1-2 for the year 1954-55, Rs. 1,17,39,636-11-8 for the year 1955-56 and Rs. 1,55,18,957-6-5 for the year 1956-57 was exempt from liability to sales tax under the Hyderabad General Sales Tax Act, 1950.