Sales Tax Officer , Coffee Board v. Joint Commercial Tax Officer and Mod . Serajuddin v. State of Orissa are the cases which may be referred ... will pick up however the case in Mod. Serajuddin v. State of Orissa [1975] 36 STC 136 in which a Constitution Bench of the Supreme
Rahimuddin vs Sk. Serajuddin on 13 September, 1991
Equivalent citations: AIR1992CAL58, (1992)1CALLT109(HC), AIR 1992 CALCUTTA 58, (1992) 1 CALLT 109
JUDGMENT
1. This
Kalimati in the district of Keonjhar had been given to M/s. Serajuddin & Company under a mining lease for extraction of manganese ... lease in question was to expire on 31-10-1966. M/s. Serajuddin & Company filed an application for renewal of the mining lease
practical problems resulting from the decision of the Supreme Court in Mod. Serajuddin's case , wherein the Supreme Court held that similar penultimate sales ... come within the purview of section 5(1) , as explained in Mod. Serajuddin's case . The language of section 9(1)(a)(ii) - later
contract with the foreign seller. It has been decided in Mohd. Serajuddin v. State of Orissa [Vol. 36 (1975) STC 136], when considering the issue ... accepted on the principles laid down by the Supreme Court in Mohd. Serajuddin v. State of Orissa [Vol. 36 (1975) STC 136]. The decision relied
contract with the foreign seller. It has been decided in Mohd. Serajuddin v. State of Orissa (1975) 36 S.T.C. 136, when considering ... accepted on the principles laid down by the Supreme Court in Mohd. Serajuddin v. State of Orissa (1975)36 S.T.C. 136. The decision
Rohtas Industries Limited v. State of Bihar, 12 STC
621, followed.
Mohmd. Serajuddin v. State of Orissa, [1975] Suppl. SCR
169, distinguished.
JUDGMENT:
CIVIL APPELLATE ... does not apply and the assessments are
justified. The ratio of Mohd. Serajuddin v. State of Orissa ,
[1975] Suppl.SCR 169 is also against
between the buyer (hirer) and the foreign seller, the ratio of Mod. Serajuddin v. State of Orissa was held to squarely apply to the facts
According to the petitioner after the decision in the case of Mod. Serajuddin [1975] 36 STC 136 (SC) ; 1975 UPTC 482 (SC) transaction in question
independent contract and not an integrated contract. Relying on Mod. Serajuddin v. State of Orissa and Murarilal Sarawagi V. State of Andhra Pradesh , the Tribunal
