Supreme Court · 1994 INSC 287 · Decided 26 July 1994
Carmel Book Stall v. DY. Commissioner of Sales Tax
- Court
- Supreme Court of India
- Citation
- 1994 INSC 287 · [1994] SUPP. 2 S.C.R. 274
- Case number
- CIVIL APPEAL No. 5064/1989
- Decided
- 26 July 1994
- Bench
- K. RAMASWAMY, N. VENKATACHALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963-Section ll>-£xigibility to ~ax--Ex­ emption u/s J(}-f'rofits out of sale of specified goods to be solely utilised for charitable pwpose-Onus of proof on assessee-Utilisation of profits need not C be proved in respective assessment yea,--!' act to be Tax Officer assessed to sales tax the income deriVed by the appellant from the sales of the books excluding the income actually utilised for charitable purpose. D On appeal, the Appellate Assistant Commissioner confirmed that order. In further appeal, the Tribunal .-eversed the decisions of the
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