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Documents citing Corporation Bank vs Government Of Andhra Pradesh And Anr. on 8 June, 2001

Federal Bank Ltd. vs State Of Kerala on 3 April, 2003

In Corporation Bank's case the Andhra Pradesh High Court also was concerned with the question as to whether the petitioner bank is a dealer carrying on business of buying and selling of goods within the meaning of Section 5 of the AndhraPradesh General Sales Tax Act, 1957. The Andhra Pradesh High Court referred to the provisions of Section 5(b), the definition of 'dealer' and 'business' and had also referred to the provisions of Banking Regulation Act and observed as follows:
Kerala High Court Cites 44 - Cited by 3 - G Sivarajan - Full Document

M/S Citi Bank vs Commissioner Of Sales Tax on 14 December, 2015

15. The above cited decisions are distinguishable in their application to the facts on hand. The sale by a Bank of gold pledged with it, the possession of which is with the Bank, as in the case of Corporation Bank (supra) is different from the sale of vehicles hypothecated to the Bank and sold by it under an authorisation of the borrower. The Borrower retains possession of the vehicle.
Delhi High Court Cites 24 - Cited by 6 - S Muralidhar - Full Document
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