Supreme Court of India
Consolidated Coffee Ltd. and Anr. Etc. v. Coffee Board, Bangalore Etc. Etc.
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3 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the aforesaid rival submissions two questions arise for -determination : what is the true import of s. 64(2) and whether s. 64 is subject to a contract to the contrary? On both these we find c?nsiderable force in the submissions made by counsel for the peti tioners.
Judgment, page 39
From the headnote
central Sales Tax Act, 1956, as amended by Amending Act 103 of1966, Section 5(3) read with section 5(1) and 6(1), interpretation of-Whether Section 5(3) is beyond. the power of authority of Article 286(2) of the Constitution and therefore ultra vires. Words and Phrases-"the.agreement or order for or in relation to such export," in Section 5(3) of the Central Safes Tax Act, meaning and interpretation of-Whether the agreement referred to means only .the agreement with a foreign buyer or would include any binding or enforceable agree111ent to export even with a local party to implement which…
Authorities it was built on
Where later benches applied it
- 2021 M/s Canon India Private Limited v. Commissioner of Customs
- 2024 Commissioner of Customs v. M/s Canon India Pvt. Ltd.
- 2024 The State of Punjab & Ors. v. Davinder Singh & Ors.
Of those, 1 relied on · 2 referred to
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