Indian Copper Corporation Limited vs Commissioner Of Commercial Taxes, ... on 19 October, 1964
Equivalent citations: AIR1965SC891, 1965(0)BLJR460, [1965]16STC259(SC), AIR 1965 SUPREME ... Subba Rao , S.M. Sikri
JUDGMENT
Shah, J.
1. The Indian Copper Corporation Ltd., is a company incorporated under the laws of the United Kingdom
Indian Copper Corporation Limited vs State Of Bihar And Ors. on 8 February, 1965
Equivalent citations: [1965]16STC772(SC)
Bench: J.C. Shah , M. Hidayatullah ... JUDGMENT
Hidayatullah, J.
1. In this appeal by special leave the Indian Copper Corporation Ltd. impugns a judgment of the Patna High Court dated April
Thomas & Co., I.L.R. 1960 Kerala 1395;
India Copper Corporation Limited v. State of Bihar ... State. Before
the learned Judges a decision of this Court in India Copper
Corporation Limited v. State of Bihar (2) was however relied
fall under that category. [907 F-G; 908 A-B)
Indian Copper Corporation Ltd. v. Commissioner of Commercial
Taxes, Bihar and Others relied on.
JUDGMENT ... that vehicles used by a Company (which mined ore and
turned out copper in carrying on activities as a miner and
as a manufacturer) fell
authority in proceedings for assessment of tax. [206 G-207
B].
Indian Copper Corporation Ltd. v. Commissioner of Commercial
Taxes, Bihar & Others ... requested to be specified in the certificate of
registration: e.g. Indian Copper Corporation Ltd. v.
Commissioner of Commercial Taxes, Bihar & Others
income
embedded in the value of the asset,.,,. [486D-F]
Californian Copper Syndicate (Limited and Reduced) v. Harris
(Survevor of Taxes ... receives the income embedded in the
value of the asset. In Californian Copper Syndicate
(Limited and Reduced) v. Harris (Surveyor of Taxeses(1) Lord
Trayner
terms of the
following words from the judgment in Cali-
fornian Copper Syndicate v. Harris [(1904)5
Tax Cas. 159, 165], which have since been
