Sinclaire Murray and Co. (P) Ltd. Vs. the Commissioner of Income Tax, Calcutta

Decided On : Nov-06-1974

Court : Supreme Court of India

LAW: section 66(1, section 9B, section 9B, section 9B(3, section 9B, section 9B, the Constitution Bench, the Constitution Bench

DATE: 1970, the 10th February, 1969, 1963, 630D. Pal, 1922, 1922, 1953-54, June 30, 1952, 1947, the accounting year, June 30, 1952, the year, 1941, 1947, 1973, 1964, 1954, 1970, 1973

ORG: the Judgment & Order, the Calcutta High Court, The Judgment of the Court, KHANNA, the Judgment of the Calcutta High Court, Calcutta, the State of Orissa, the Orissa Sales Tax Act, M/s. McLeed & Co. Ltd., Orissa Government, the State Government, Appellate, the Orissa Government, Tribunal, Tribunal, Tribunal, the Orissa Treasury, Tribunal, Appellate, Tribunal, the High Court, The High Court, the High Court, The High Court, the High Court, Government, The High Court, Court, Chowringhee Sales Bureau P. Ltd., Chowringhee Sales Bureau P. Ltd., State, Court, Court, the State Government, Court, Chowringhee Sales Bureau P. Ltd., the Bengal Finance, Chowringhee Sales Bureau P. Ltd., Court, R. Abdul Qyader & Co., Sales Tax Officer, Hyderabad, S.T.C. 403.633Ashoka Marketing Ltd., State of Bihar Anr.(1, State of, U.P. & Anr, Annapurna Biscuit Manufacturing Co., State, Chowringhee Sales Bureau P. Ltd., State, the State Government, the State Government, Morley (H. M. Inspector of Taxes, Chowringhee Sales Bureau P. Ltd., the High Court, The High Court, The State of Madras & Ors, Court, Court, Paprika Ltd. & Anr, v. Board of Trade.(5, STC, E.R. 372.634"Whenever, Court, Tattersall, Chowringhee Sales Bureau P. Ltd., P.B.R. Appeal, E.R. 618.635

CARDINAL: 164, One, two, one, 16,54 455, 27,564, 3, 3, 32,986, 32,986, 3, 3, 2, 1, 87, 15, 2, 4, two, 1, 26, 254, 2, 32, 1, 3, 22, 4, 1961, 12, 5, 1944, 1, 1944, 1

PERSON: T. A. Ramanchandran, D. N. Gupta, S. P. Nayar, 7,14,398, 7,14,398, Pal, Sen, Sen, Sen, 7,14,398, Pal, 7,14,398, Pal, Pal, George Oakes, Lawrence J., Goddard, L. J., Norman Wright, S. K. Das J. speaking, Pal

NORP: Indian, Indian

GPE: Andhra, Messrs, Love

ORDINAL: second