Supreme Court · 1989 INSC 182 · Decided 5 May 1989
Gujarat Steel Tubes LTD. ETC. v. State of Kerala & ORS.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 182 · [1989] 3 S.C.R. 210
- Case number
- CIVIL APPEAL No. 2025/1986
- Decided
- 5 May 1989
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI, S. NATARAJAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
STEEL TUBES LTD. ETC. v. STATE OF KERALA & ORS. MAY 5, 1989 [R.S. PATHAK CJ., SABYASACHI MUKHARJI AND S. NATARAJAN, JJ.) y Central Sales Tax Act, 1956: Section 14(iv)(xi). "°'· Steel pipe-Galvanisation of-Whether changes essential charac- C ter of pipe-Galvanised iron pipes galvanised steel tubes and pipes. In the assessment proceedings for the years 1982-83 nd 1983-84 under the Kerala General Sales Tax Act, 1963 the appellant contended that since the galvanised pipes manufactured by it were "declared goods" they were not liable to additional sales tax
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