Supreme Court · 2011 INSC 657 · Decided 7 September 2011
Aluva Sugar Agency v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2011 INSC 657 · [2011] 11 S.C.R. 206
- Case number
- CIVIL APPEAL No. 7731/2011
- Decided
- 7 September 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963: Second Schedule, Entry 17 A - Margarine used for preparing bakery products C and confectionaries - Taxability @ 4% or 8% - Held: Margarine is used as a substitute for butter and is used in preparation of food articles specially for preparing bakery products and - For manufacturing margarine, refined and/or hydrogenated oils D of sun-flower, soyabean, cotton seed, pa/moline, palm and sesame are used - Like butter, margarine also contains almost 80% fat and remaining constituents of margarine are edible things which are added thereto by the manufacturer
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