Supreme Court · 2000 INSC 194 · Decided 5 April 2000
Commissioner of Sales Tax, M.P. v. Popular Trading Company, Ujjain
- Court
- Supreme Court of India
- Citation
- 2000 INSC 194 · [2000] 2 S.C.R. 983
- Case number
- CIVIL APPEAL No. 9825/1996
- Decided
- 5 April 2000
- Bench
- S. RAJENDRA BABU, S.N. PHUKAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976: Entry 5(viii) Schedule. Entry Tax-AYs 1978-79 and 1979-80-"Watery coconut"-Taxahility of-Held: Expression "Oil seeds, that is to say-{viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos Nucifera)" covers is to say"-Meaning of-In the context of Entry 5(viii) of the Schedule to the M.P. Sthaniya KshetraMe Mal Ke Pravesh Par Kar Adhiniyam, 1976. "Watery coconut"-Meaning of Respondent-assessee was a dealer in coconuts and was assessed to entry tax for the Assessment Years 1978-79
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