Supreme Court · 1990 INSC 115 · Decided 30 March 1990
Andhra Steel Corporation v. Commissioner of Commercial Taxes in Karnataka
- Court
- Supreme Court of India
- Citation
- 1990 INSC 115 · [1990] 2 S.C.R. 253
- Case number
- CIVIL APPEAL No. 1672/1990
- Decided
- 30 March 1990
- Bench
- SABYASACHI MUKHERJI, M.M. PUNCHHI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304(a)
Headnote
Karnataka Sales Tax Act, 1957: Section 5(4)-Schedule 4-ltelfl 2 Explanation Il(As it stood prior to 1.4. 78)-Declared goods-Levy of sales tax-Finished goods manufactured out of imported raw mataial subject to tai while similar goods manufactured out of locally purchased raw materials not 304( a) of Constitution of India. Constitution of India, 1950: Article 304(a): Restrictions on trade commerce and intercourse among States-Similarity is in the nature of quality and kind of goods and not whether they are subject to tax already or not-Finished goods-Iron ingots, Steel rounds and
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