Supreme Court · 2010 INSC 213 · Decided 15 April 2010
ASSTT. Commercial Tax Officer v. M/S. Rijhumal Jeevandas
- Court
- Supreme Court of India
- Citation
- 2010 INSC 213 · [2010] 4 S.C.R. 715
- Case number
- CIVIL APPEAL No. 3291/2010
- Decided
- 15 April 2010
- Bench
- S.H. KAPADIA, SWATANTER KUMAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Rajasthan Sales Tax Act, 1994 - Levy of sales tax - Issue whether 'ballies' are 'timber' attracting higher levy of tax A B - Decided by authorities in the negative·- High Court in c revision, confirming the orders - On appeal, held: High Court order was non-speaking and suffer~d from remitted to High Court for hearing the case de novo - Administration of Justice. The issue for consideration in the present case was D whether 'ballies' can fall under the expression 'timber' so as to justify levy of higher sales tax. The appellate authority as well as the Tax Board held that
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