Supreme Court · 2007 INSC 728 · Decided 9 July 2007
M/S A.P. Products v. State of Andhra Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 728 · [2007] 8 S.C.R. 126
- Case number
- CIVIL APPEAL No. 6104/2001
- Decided
- 9 July 2007
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Andhra Pradesh General Sales Tax Act, 1957: '( c First Schedule-Entry I 82- 'Masai a powder' prepared by mixing and grinding spices like Jeera, Met hi, Dalchini etc. -Held: Becomes commercially a different commodity liable to be taxed. Appellant-assessee was engaged in the business of preparing spices like Jeera, Methi, D Dalchini, Shahjeera etc. The appellant filed returns claiming exemption on the ground that the ingredients used for preparation of 'masala powder' had already been taxed under Entry 182 of the First Schedule to the A.P. General Sales Tax Act, 1957 and, as the said
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