Chowringhee SaleBureau (P) Ltd. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1972-06-10 AY: 1960-61 Section: 28(i) Acts: Indian Income Tax Act 1922, Bengal Finance (Sales-tax) Act 1941, Sale of Goods Act 1930, Government of India Act 1935, Constitution of India Result: Revenue Citation: 1973 CTR (SC) 44 (1973) 87 ITR 542 (SC) Justices: K.S. Hegde, P. Jaganmohan Reddy & H.R. Khanna, JJ. Appeal No: Civil Appeal No. 1681 of 1969
Whether sales-tax collected by an auctioneer but not paid to the government constitutes business income under the Income Tax Act --- Held Yes. Whether the inclusion of auctioneers within the definition of 'dealer' under the Bengal Finance (Sales-tax) Act 1941 is ultra vires the legislative power --- Held No.

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