COMMISSIONER OF SALES TAX versus LEATHER FACTS CO.
Bench: M.P. Thakkar
Case: COMMISSIONER OF SALES TAX versus LEATHER FACTS CO. [[1987] 2 S.C.R. 630] (1987) Section: BODY A B COMMISSIONER OF SALES TAX v. ' LEATHER FACTS CO. MARCH 24, 1987 [M.P. THAKKAR AND B.C. RAY, JJ.] Y'- • Central Sales Tax Act, 1956-Section 5(3)-Transaction of sale/ purchase …