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Khemka & Co. (Agencies) Pvt. Ltd. vs State Of Maharashtra on 27 February, 1975

Learned counsel for the appellant placed great reliance on a judgment of the Bombay High Court, a certified copy of which has been filed in this Court in the Central Provinces Manganese ore Company Ltd. v. The State of Maharashtra(1). In the first place this judgment is not at all applicable to the facts of the present case, because the Bombay High Court was not dealing with a sale under the Central Sales Tax Act. The High Court was pre-eminently concerned with the provisions of the C.P. and Berar Sales Tax Act, 1947 and there is nothing to show that the provisions of that Act were in pari materia to the provisions of the Central Sales Tax Act. More than this, we do not want to say about the judgment of the Bombay High Court.
Supreme Court of India Cites 46 - Cited by 106 - K K Mathew - Full Document

The Commissioner Of Sales-Tax,Eastern ... vs Husenali Adamji And Co on 21 April, 1959

Reliance was also placed by the appellant on a decision of this Court in Commissioner of Sales Tax, Eastern Division, Nagpur v. Husenali Adamji and Company & Another(2) which also does not appear to be applicable to the facts of the present case, because the Supreme Court in that case was dealing with the question as to when the title in the goods passes.
Supreme Court of India Cites 14 - Cited by 22 - Full Document
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