Supreme Court · 1985 INSC 9 · Decided 21 January 1985
DY. Commissioner of Sales Tax (Law) Board of Revenue (Taxes) v. Padinjarakara Agencies
- Court
- Supreme Court of India
- Citation
- 1985 INSC 9 · [1985] 2 S.C.R. 851
- 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
rtf i l ·' DY. COMMISSIONER OF SALES TAX (LAW) BOARD OF REVENU~ (TAXES) v. PADINJARAKARA AGENCIES January 21, -1985 (P. N. BHAGWATI AND RANGANATH MISRA, JJ.J 851 Kerala General Sal~s Tax Act, Item 71 of First Schedui~-Liabili<yro "purbhase tax" as last purchase, w!ren had made certain purchases before 30th Juno, 1974 and sold them subsequently io the course of inter-state trad.: or commerce. Tbc rate of purchase tax under Item 71 of the First Schedule to tbe Kerala Ocnoral Sales Tax was increased from 3% to 5% with effect from 1st July, 1974. Tho
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