Supreme Court · 2016 INSC 991 · Decided 26 October 2016
Kail LTD. (Formerly Kitchen Appliances- India LTD.) v. State of Kerala Represented THRGH. JT. COMMR. (Law)
- Court
- Supreme Court of India
- Citation
- 2016 INSC 991 · [2016] 5 S.C.R. 865
- Case number
- CIVIL APPEAL No. 4283/2013
- Decided
- 26 October 2016
- Bench
- SHIVA KIRTI SINGH, R.K. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963 - s.5(2) - Levy of tax on sale of goods - Sale of home appliances by appellant company under brand name 'S' - Appellant company purchased products from company 'V', holding company which brings the goods to transfer and sell entire goods to its subsidiary, appellant company - Claim of second sale exemption by appellant - Case of the appellant-Company that it is not the holder of the brand name 'S' - Assessing authority held that appellant company is the brand name holder of 'S' and thus, turnover
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