Supreme Court · 1972 INSC 153 · Decided 21 July 1972
B. G. Somanna & Sons Etc v. State of Andhra Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 153 · [1973] 1 S.C.R. 708
- Case number
- CIVIL APPEAL No. 323/1969
- Decided
- 21 July 1972
- Bench
- A.N. RAY, I.D. DUA, D.G. PALEKAR, M. HAMEEDULLAH BEG (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Andhra Pradesh General Sales-tax Act, (6 of 1970) Schedule 3 item 6--Item levyinl! tax on f{roundnuts when purchased by a nzi!ler other than a decorticating miller in the state at the poirtt of purchase by such miller and in all other cases at the point of purchase by the last dealer who buys in thu.r in conflict with Central Sales-tax Act. section 15. Under s. 15 of the Central Sales-tax Act the imposition of a tax on the sale or purchase of declared goods is inter alia subject to the restriction that such tax shall not be levied al more than one stage. Groundnuts are declared goods
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