Supreme Court · 1964 INSC 259 · Decided 18 November 1964
Government of Andhra Pradesh v. Guntur Tobaccos LTD.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 259 · [1965] 2 S.C.R. 167
- Case number
- CIVIL APPEAL No. 2/1964
- Decided
- 18 November 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Madras General Sales Tax Act (9 of 1939), s. 2(h)-Redrying of tobacc<>-Packing of tobacco, if an integral part of process-Packing mate­ rial-Passing of property in-If sale. The respondent-company was carrying on the business of redrying tobacco entrusted to it by its customers. The leaf at a particular level, and in 0rder to ensure that level, the leaf was packed in bales, in water-proof packing material, as it emerged from the reconditioning plant. The tobacco was then returned, packed in the costly packing material, to the constituent. In the company's charges for
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