Supreme Court · 1992 INSC 10 · Decided 16 January 1992
Deputy Commissioner of Sales Tax ETC. ETC. v. Aysha Hosiery Factory (P) LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 10 · [1992] 1 S.C.R. 140
- Case number
- CIVIL APPEAL No. 4042/1987
- Decided
- 16 January 1992
- Bench
- S. RANGANATHAN, N.D. OJHA, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
COMMISSIONER OF SALES TAX ETC. ETC. v. AYSHA HOSIERY FACTORY (P) LTD. ETC. ETC. JANUARY 16, 1992 B [S. RANGANATHAN, V. RAMASWt\MI AND N. D. OJHA, JJ] Central Sales Tax Act, 1956. Sections 6(1-A), 8, 9: Tax on sale of goods in inter-state trade­ Liability of dealer-Rate of tax-Whether to D amending the Sales tax Act-Such levy-Whether could be applied to inter­ state sales. The Kerala Additional Sales Tax Act, 1978 sought to impose an additional sales tax at 10% of the rate of tax already imposed under the E Kerala General Sales Tax Act, 1963, on all taxable sales and
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