Supreme Court · 1997 INSC 720 · Decided 6 November 1997
M/S Anand Commercial Agencies ETC. v. The Commercial Tax Officer Vi Circle, Hyderabad and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 720 · [1997] SUPP. 5 S.C.R. 76
- Case number
- CIVIL APPEAL No. 1220/1988
- Decided
- 6 November 1997
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301to304
Headnote
Sales Tax: Andhra Pradesh General Sales Tax Act 1957-First Schedule-Ent1y 24 Clauses (a) and (b)-lmposition of Sales Tax-Groundnut oil-Imported from Karnataka for sale in Andhra Pradesh-Groundnut not faxed under the Andhra Pradesh General Sales Tax Act-Higher rate of tax imposed on groundnut by appellant cannot D be taxed at higher rate than the rate prescribed in clause (b) of Entry 24 of first Schedule. Co.nstitution of India, I 950: Articles 301, 302, 303, and 304~Andhra Pradesh General Sales Tax E Act, I957-Clause (a) of Entry 24 of the First Schedule-Imposition of higher
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