BHARAT HEAVY ELECTRICALS LIMITED Vs. SALES TAX OFFICER

JUDGEMENT

(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)