Skip to content


State of Orissa and ors. Vs. Om Parkash Sharma and ors. Etc. - Court Judgment

LegalCrystal Citation
SubjectOther Taxes
CourtSupreme Court of India
Decided On
Reported in1985(Supp)SCC378b
AppellantState of Orissa and ors.
RespondentOm Parkash Sharma and ors. Etc.
Excerpt:
.....effecting a local sale, but was under an obligation to his foreign principal to export the goods purchased to a foreign destination. the goods purchased were in fact -exported from this country. it was with such a buyer that the appellants entered into the transaction of sale. in other words it was a part of understanding between the seller and the buyer, inferrable from all the circumstances attendant on these transactions that the buyer was bound to export. state of travancore-cochin v. shanmugha vilas cashew [1954] s.c.r. 53, state of madras v. gurviah naidu and co. ltd. a.i.r. 1956 s.c. 158,state of mysore v. mysore spinning and manufacturing co. ltd. a.i.r. 1958 s.c. 1002 and east india tobacco co. v. the state of andhra pradesh, [1963]1 s.c.r......the text below is only a summarized version of the order pronouncedthe appeals were allowed in part in accordance with orders passed by the sc in civil appeals 219 1982 state of orissa v. titagarh paper mills company ltd. and 220 1982 state of orissa v. magalji mulji khara. also, the direction for deletion of purchase tax was given, if it had been included in the assessment orders on the amounts paid by the respondents in respect of timber contracts entered into with state of orissa by them.
Judgment:
The Text below is only a summarized version of the order pronounced

The appeals were allowed in part in accordance with orders passed by the SC in Civil appeals 219 1982 State of Orissa V. Titagarh Paper Mills Company Ltd. and 220 1982 State of Orissa V. Magalji Mulji Khara. Also, the direction for deletion of purchase tax was given, if it had been included in the assessment orders on the amounts paid by the respondents in respect of Timber Contracts entered into with State of Orissa by them.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //