BHARAT HEAVY ELECTRICALS LIMITED Vs. SALES TAX OFFICER
LAWS(ALL)-1987-1-23
HIGH COURT OF ALLAHABAD
Decided on January 09,1987

BHARAT HEAVY ELECTRICALS LIMITED Appellant
VERSUS
SALES TAX OFFICER Respondents

JUDGEMENT

K.C. Agarwal and R.K. Gulati, JJ. - (1.) The petitioner; M/s Bharat Heavy Electricals Limited, Ranipur, Haridwar, U.P. is a "Government company" within the meaning of the said expression appearing in Section 617 of the Companies Act, 1966. It has different manufacturing units at different places in different States. The major manufacturing units are at : 1. Haridwar (U.P.)
(2.) Trichy (Tamil Nadu)
(3.) Hyderabad (Andhra Pradesh);


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