Supreme Court · 1994 INSC 89 · Decided 23 February 1994
Krishan Chander Dutia (Spice) PVT. LTD v. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 89 · [1994] 2 S.C.R. 123
- Case number
- CIVIL APPEAL No. 1211/1992
- Decided
- 23 February 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B West Bengal Sa/ex Tax Act, 195.f-Sectio:is 4, 25-Notificatio11s No. 885-F, T. dated 1.5.1955 and No.1915 F. T. dated 10.5.196J-Who/e black and white pepper powde,--Wl!ole hmneric and tunneric powde1-SIJ/es Tax-l!'I­ ibility of-Held whole black and white pepper and pepper.powder are the same powder i11 both notifications in same manner as black and white pepper, whole hmneric and tunneTic poYider n1ust also be treated as sanze goods. Words and Phrases-'that is to say'-Occum·ng in clauses (2) and (3) of Notificatio11 No. 885-F. T. dated 10.5. 1955 issued under s.25 of the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)