Supreme Court · 2016 INSC 846 · Decided 2 September 2016
Hindustan Lever LTD. v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2016 INSC 846 · [2016] 4 S.C.R. 250
- Case number
- CIVIL APPEAL No. 4003/2007
- Decided
- 2 September 2016
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Karnataka Tax on Entry of Goods Act.1979- Schedule l,Ent,.Y 66, 80 - Classification - Exemption - Packing materials for tea whether can said to be raw material, components, or inputs used in the manufacture of tea - Claim by appellant-assessee, a tea manufacturing unit at Dharwad, for of entry tax on packing material of tea Jinder notification dated 31.3.1993-Held: Packing materials separately defined in Entry 66 and raw materials, component parts and inputs, used in the manufacture of an intermediate or finished product separately defined in Entry 80 - When raw materials,
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