Supreme Court · 1979 INSC 208 · Decided 15 October 1979
Deputy Commissioner of Sales Tax (Law) Board of Revenue v. G. S. Pai & CO.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 208 · [1980] 1 S.C.R. 938
- Case number
- CIVIL APPEAL No. 2422/1978
- Decided
- 15 October 1979
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act 1963, First Schedule Entries 56 and 26A­ Scope of-Ornaments and articles of gold whether 'bullion and specie'-G.L pipes whether 'water supply and sanitary fittings•. C Words and phrases-'Bullion', 'specie' anti 'sanitary fittings' meaning of--- D Kerala Entries 56 and 26A. lnterpreratton of Statutes-Erltries in Sales Tax Legislation-Interpretation· of-Words used by legislature to be given their popular sense meaning. Oil the questions ( 1) Wheth~ the ornaments and other articles of gold purchased by the SBsessee fell within the
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