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1961 (7) TMI 45 - SC - VAT and Sales TaxWhether on the construction of the agreement dated the 4th June, 1942, between the assessee Messrs Rohtas Industries Ltd. Dalmia Nagar (along with 3 other manufacturing companies) and the Cement Marketing Company of India Ltd., the cement delivered, despatched or consigned by the assessee to the Cement Marketing Company of India Ltd., or to their order or in accordance with their directions are sales to the latter within the meaning of the Bihar Sales Tax Act (Bihar Act VI of 1944)? Held that:- Appeal dismissed. As agreeing with the view of the High Court, that clause 24 does not qualify the legal effect of the other important clauses of the agreement, and that the cement delivered, despatched or consigned by the manufacturing companies to the Marketing Company or to its orders or in accordance with its directions was sold by the manufacturing companies to the Marketing Company and the sale was liable to be taxed under the Bihar Sales Tax Act, 1944.
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