Supreme Court · 1983 INSC 13 · Decided 18 February 1983
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Motor Industries CO., Ernakulam
- Court
- Supreme Court of India
- Citation
- 1983 INSC 13 · [1983] 2 S.C.R. 384
- Case number
- CIVIL APPEAL No. 210/1983
- Decided
- 18 February 1983
- Bench
- P.N. BHAGWATI, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
E G H 384 • DEPUTY COMMISSIONER OF SALES TAX (LAW), BOARD OF REVENUE (TAXES), ERNAKULAM v, MOTOR INDUSTRIES CO., ERNAKULAM February 18, 1983 (P. N. BHAOWATI AND Ii. S. VENKATARAMIAH, JJ.J Kera/a G•neral Sales Tax Rule's, 1963-rs .9(a) and 9(b)(i)-Wh.nan additional disco"u_nt goods were sold. The respondent was an assessee under the Kerala General Sales Tax Act, 1963. In determining the taxable turnover for the assessment year 1973-74, it claimed exemptions in respect of a 'service discount' under r. 9(a) and an amount of Rs. 982.83 in res Peet of 'sales returns'
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