Supreme Court · 1981 INSC 123 · Decided 23 July 1981
Assessing Authority-Cum-Excise & Taxation Officer, Gurugaon & ANR. v. M/S. East India Cotton MFG. CO. LTD. Faridabad
- Court
- Supreme Court of India
- Citation
- 1981 INSC 123 · [1982] 1 S.C.R. 55
- Case number
- CIVIL APPEAL No. 756/1973
- Decided
- 23 July 1981
- Bench
- P.N. BHAGWATI, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
55 Central Sales Tax Act 1956, (74 of 1956) Ss. 8(1), (2), (3)(b), IO, 10-A, & Central Sales Tax (Registration and Turnover) Rules 1957, Rules 12, 13-Registe­ tered Dea/er-Certificates of Registration-Manufacture and sale of textiles-Pur­ chase of dyeing colours and other chemicals of such goods.for third parties on job contract basis-Whether such use amounts to manu­ facture. Interpretation of Statutes-Taxing Statute-Statute to be construed according to plain language-Judicial paraphrase impermissible to Court. Words & Phrases-" For use by him in the
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