Supreme Court · 1993 INSC 170 · Decided 27 April 1993
Bengal Iron Corporation and ANR. v. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 170 · [1993] 3 S.C.R. 433
- Case number
- CIVIL APPEAL No. 4474/1992
- Decided
- 27 April 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Case type
- Civil
Headnote
AND ANR. v. COMMERCIAL TAX OFFIC£R AND ORS. APRIL 27, 1993 [B.P.JEEVANREDDYANDN. VENKATACHALA,JJ.] Andhra Pradesh General Sales Tax Act, 1957: Sub item (i) of Item No. 2 of the Third Schedule-Whether includes cast iron castings. Interpretative circulars issued by Gove mmemon goods, mentioned in the Third Schedule to A B c D that Act. Item (2) of the Third Schedule describes the articles made oflron & steel which fall in the category of 'declared goods'; sub-item (i) of Item (2) pertains to "pig iron and cast iron including ingot moulds, bottom plates, iron
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