Supreme Court · 1986 INSC 46 · Decided 18 March 1986
Associated Tanners Vizianagram, A.P. v. Commercial Tax Officer, Vizianagram, Andhra Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 46 · [1986] 1 S.C.R. 969
- Case number
- CIVIL APPEAL No. 1345/1974
- Decided
- 18 March 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 304(a), 304, 226
Headnote
VIZIANAGRAM, A.P. v. COl!MEJ!CIAL TAX OFFICER, VIZIANAGRAM, ANDHRA l'RADESH & ORS. MARC!! 18, 1986 [R.S. PATHAK AND SABYASACHI MUKllARJI, JJ,] 969 Andhra Pradesh General Sales Tax Act, 1957 Item 9(b) of Third Schedule whether unconstitutional and void and offends Articles 14 and 304(a) of the suffered tax at the untanned stage. Under item 9(b) of the Third Schedule to the Andhra Pradeah General Salea Tax Act, 1957 tanned hides and skins, (which were not subjected to tax as untanned hides and skins), when purchased by a manufacturer in the State at the point of purchase by the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)