Supreme Court · 1985 INSC 8 · Decided 21 January 1985
Deputy Commissioner of Sales Tax (Law) Board of Revenue (Taxes) v. M/S. Padinjarkara Agencies
- Court
- Supreme Court of India
- Citation
- 1985 INSC 8 · [1985] 3 S.C.R. 1074
- Case number
- CIVIL APPEAL No. 4160/1985
- Decided
- 21 January 1985
- Bench
- P.N. BHAGWATI, RANGANATH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kerala .General Sales Tax Act, lte111 71 Of First Schedule-Liability to pur- · chase tax as la_st purchase, when arises-Rate of tax enhanced aftef a certain date -Goods in Stock acquired prior to such date and sold subseque11tly in interest at trade of commerce-Whether revised rate of The respondent-assessee had made certain purchases before 30th June · 1974 and sold them subsequently in the course of intef-state trade of commerce: The rate of purchase tax under Item 71 of the First Schedule to the Kerala General Sales Tax was increased from 3% to 5% with effect fro-m
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