Supreme Court · 1999 INSC 426 · Decided 21 September 1999
Assistant Commissioner (Intelligence) v. M/S. Nandanam Construction Company
- Court
- Supreme Court of India
- Citation
- 1999 INSC 426 · [1999] SUPP. 3 S.C.R. 13
- Case number
- CIVIL APPEAL No. 2064/1984
- Decided
- 21 September 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
ASSISTANT COMMISSIONER (INTELLIGENCE) A v. M/S. NANDANAM CONSTRUCTION COMPANY SEPTEMBER 21, 1999 [S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, SYED B SHAH MOHAMMED QUADRI AND M.B. SHAH, JJ.) Sales Tax: Andhra Pradesh General Sales Tax Act, 1957-Section 6- C A(ii)(a)-Purchase Tax-Levy for manufacture of goods for sale or otherwise-Raw materials consumed for constrnction of buildings covered-Thus, liable to tax. Words and Phrases : "Otherwise''-Meaning and Interpretation of in context of Section 6- A(ii)(a) of Andhra Pradesh General Sales Tax Act, 1957. Respondents,
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