Supreme Court · 2016 INSC 561 · Decided 28 July 2016
Acc LTD. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2016 INSC 561 · [2016] 4 S.C.R. 87
- Case number
- CIVIL APPEAL No. 2678/2010
- Decided
- 28 July 2016
- Bench
- DIPAK MISRA, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
87 ACC LTD. v. STATE OF KERALA (Civil Appeal Nos. 2678-2679of2010) JULY28,2016 (DIPAK MISRA AND ROHINTON FALi NARIMAN, JJ.) Kera/a General Sales Tax Act, 1963 - s.5(2) - Appellant­ assessee entered into agreement with Cochin Cement Ltd. (CCL) in terms of which CCL was to manufacture cement and sale effected by CCL was first sale whereas appellants sale was second sale, therefore appellant was entitled for exemption - Held: s.5(2) is an expression of the legislative intention that sales at the hands of the brand name holder and trade mark holder would be treated as the- first sale -
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