Supreme Court · 1988 INSC 101 · Decided 8 April 1988
Deputy Commissioner of Sales Tax (Law) v. N. Kannan Nair & ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 101 · [1988] 3 S.C.R. 489
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 2867/1988
- Decided
- 8 April 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
COMMISSIONER OF SALES TAX (LAW) V • N. KANNAN NAIR & ORS. APRIL 8, 1988 [SABYASACHI MUKHARJI ANDS. RANGANATHAN, JJ.) , Kera/a General Sales Tax Act, 1963-Section 5A( l)(a)-P. W.D. ) contractor-Undertakes contract for repair of roads-Materials like - sand, bricks etc. used by was assessed on the purchased turnover of sand, bricks etc. which were used for the execution of the work. The assess· ment was upheld by the Appellate As!iistant Commissioner. A B c D In the second appeal preferred by the assessee the Tribunal found that it was necessary under s. SA
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