Supreme Court · 2007 INSC 257 · Decided 8 March 2007
COMMNR. of Sales Tax, Orissa and ORS. v. Crown Re-Roller (P) LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 257 · [2007] 3 S.C.R. 685
- Case number
- CIVIL APPEAL No. 1215/2007
- Decided
- 8 March 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
OF SALES TAX, ORISSA AND ORS. CRO\VN RE-ROLU R (P) LTD. AND ORS. B MAIU il 8, 2007 [S.B. SINHA AND MARKANDEY KATHJ. J.IJ Sales Tai:: c Orissa Sales Tax Act, I Y-17 Nu1ification dated 22. I 2. I 989-Exemption under-Basis of determination-Held, it is based on the value of goods sold by dealer MS rounds and flats out of iron and steel scrap materials. State Government issued a notification d:1tcd 22.12.1989, notifying that 'Iron and Steel' would be taxable E at the first point of sale, in a series of sale by successive dealers, when such sale is effected by a dealer liable
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