Supreme Court · 2001 INSC 312 · Decided 25 July 2001
I.T.C. Agro Tech LTD. v. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 312 · [2001] SUPP. 1 S.C.R. 18
- Case number
- CIVIL APPEAL No. 6362/1998
- Decided
- 25 July 2001
- Bench
- S.P. BHARUCHA, Y.K. SABHARWAL, BRIJESH KUMAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Sales Tax: Andhra Pradesh General Sales Tax Act, 1957-First Schedule-Entries C 24-A and 24-B-Refined oil and non-refined oil-Refined oil obtained from non-refined oil mentioned in Entry 24-A-Meaning of-Held, it means non­ refined oil described or set-forth under the Entry and does not mean : 'Mentioned'-Meaning in the context of an Entry in a Schedule to Sales Tax laws. Entry 24-A of the First Schedule to the Andhra Pradesh General Sales E Tax Act, 1957 deal with non-refined vegetable oil and Entry 24-8 deal with refined vegetable oil obtained from non-refined oil mentioned in
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