Supreme Court Allows Revenue's Appeal in Part and Reverses High Court's Decision that Electricity is Not 'Goods' Under Sales Tax Acts. Electricity is Movable Property and Covered by Definition of 'Goods', Making Electricity Board a Dealer; Supply of Steam Under Works Contract Not Taxable.
26 Nov 1968The case concerned the taxability under the C.P. & Berar Sales Tax Act, 1947, and the Madhya Pradesh General Sales Tax Act, 1959, of transactions unde...
