Supreme Court · 2008 INSC 895 · Decided 1 August 2008
Baby Varghese v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2008 INSC 895 · [2008] 11 S.C.R. 749
- Case number
- CIVIL APPEAL No. 4752/2008
- Decided
- 1 August 2008
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963 - s. 5A, First Sched- ule Entry 83 - Aluminium scrap and old utensils and vessels - Purchase turnover of- Held: Is taxable under Entry 83 since c the assessee deals in metal scrap - It purchases old alu- minium vessels which are pressed to convert the same as household utensils is attracted cannot be upheld - Tribunal erred in construing the relevant 'Entry' - However, matter re- D mitted to Assessing Authority for consideration of the ques- ..,,. tion if sales tax has been paid on the article or not . The question which arose for consideration
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