Supreme Court · 1986 INSC 74 · Decided 15 April 1986
Deputy Commissioner of Sales Tax ETC.ETC. v. A. B. Ismail ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 74 · [1986] 2 S.C.R. 522
- Case number
- CIVIL APPEAL No. 1161/1979
- Decided
- 15 April 1986
- Bench
- P.N. BHAGWATI, V. KHALID, G.L. OZA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H 522 DEPUTY <XlltilSSI<llER OF SALES TAX ETC. ETC. v. A. B. ISMAIL ETC. ETC. APRIL 15, 1986 [P.N. BHAGWATI, C.J., V. KHALID AND G.L. OZA, JJ,] Kerala General Sales Tax Act, 1963 : s. 5-A(l)(a) ~ • Mutton produced after slaughtering goats and sheeps - Whether 'other goods' the purchase turnover of a dealer who in the course of his business purchases goods, the sale or purchase of which is liable to tax under that Act, in circumstances in which no tax is payable under s.5 and then consumes such goods in the msnu­ facture of other goods for sale or otherwise. The
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