Supreme Court · 1976 INSC 43 · Decided 9 March 1976
Annapurna Carbon Industries CO. v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1976 INSC 43 · [1976] 3 S.C.R. 561
- Case number
- CIVIL APPEAL No. 630/1971
- Decided
- 9 March 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Andlira Pradesh General Sales Tax Act, 1967. Schedule I, Entry 4-Arc Carbons. if fall under entry. · Entry 4 of the I Schedule of the Andhra Pradesh General Sales Tax Act, 1957, reads: Cinematographic equipment including ... parts and accessories required for use therewith. On the question manufactured by the appellant fall under the entry and their sales were, there~ fore, rightly subjected to sales tax. fIELD : The meaning of an entry can only be satisfactorily determined in the light of the language of the entry itself considered in the context in ¥/hich it occurs, and
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