Supreme Court · 1988 INSC 75 · Decided 14 March 1988
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), ERNAKULAM. v. Thomas Stephen & CO. LTD. QUILON.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 75 · [1988] 3 S.C.R. 248
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 8747/1987
- Decided
- 14 March 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
A_. Kera/a General Sales Tax Act, 1963: s. 5A( 1)-Cashew Shells and consumed stores used as fuel in the Kiln and maintenance-Whether exempt from Tax-Consumption in process of manufacture resulting in A other goods-Essentiality of. Section SA(l) of the Kerala General Sales Tax Act, 1963, to pay purchase tax on the taxable goods purchased in cir­ - -""-~ cumstances in which no tax is payable, if he (a) consumes such goods in the manufacture of other goods for sale or otherwise, or (b) disposes _of D such goods in any manner other than by way of sale in the State, or
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