Supreme Court · 1998 INSC 47 · Decided 29 January 1998
K.V. Abdul Kader, Proprietor Kevee Supari Traders v. State of Kerala and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 47 · [1998] 1 S.C.R. 411
- Case number
- CIVIL APPEAL No. 2214/1993
- Decided
- 29 January 1998
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: Kera/a General Sales Tax Act, 1963-Explanation to Section 2 (xxvi), c Sections 8 (b), 5 and 5-A-Sales Tax-Last Purchase-By amending Act No.6 of 1988, explanation to Section 2 (xxvi) made subject to the provisions of Section 8(b)-Ejfect of-Held, goods exported by assessee to agents end of the financial year deemed --{ to attain the quality of last purchase by virtue of Section 8(b) and exigible D . (7' to lax . Interpretation of Statutes-External aid-Statement of Objects And Reasons could be relied upon. The legal position prior to the amendment of 1988 was that a dealer was
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