Supreme Court · 1971 INSC 297 · Decided 29 October 1971
Iyanahalli Bakkappa & SONS. v. State of Mysore
- Court
- Supreme Court of India
- Citation
- 1971 INSC 297 · [1972] 2 S.C.R. 213
- Case number
- CIVIL APPEAL No. 1175/1967
- Decided
- 29 October 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY, KUTTYIL KURIEN MATHEW (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
c () E F G H Mysore Sales Tax Act. 1951--Sale of safety matche.r taxable under s. 5(3)(a) on first or earliest of successive dealers in State of My~ore-On­ facts of case 1vhether assessee was first of successive dealers in State of Mysore. The appellant declared for the assessment years of the purchase df safety matclhes and claimed exemption on the entire turnover on the ground that it was a subsequent sale from the dealers in the State of Mysore. During the re- levant assessment year sale of matches was taxable under s. 5(l)(a) of the Mysore Sales Tax Act, 1957 on the first
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