Supreme Court · 2001 INSC 11 · Decided 9 January 2001
M/S. B.P.L. LTD. v. State of A.P.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 11 · [2001] 1 S.C.R. 195
- Case number
- CIVIL APPEAL No. 444/2001
- Decided
- 9 January 2001
- Bench
- B.N. KIRPAL, RUMA PAL, BRIJESH KUMAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
LTD. 'A v. STATE OF A.P. JANUARY 9, 2001 [B.N. KIRPAL, MRS. RUMA PAL AND BRIJESJ-1 KUMAR. JJ.] B Sales Tax: .4ndhra Pradesh Generel Sales Tax Ac/, 19j7-Firsr Schedule-Enll:r 38(iv): 38M-No11fica1ion le1~·ing concessional ra/e oflm on Elecrronic Goods'._ C A1110111a1ic Washing automatic washing machines. Sales tax rate leviable on washing machines was 10% prior to 20-7-1988 under the Andhra Pradesh General Sales Tax Act. 1957. A notification, issued under Section 9 of the Act, reduced the rate of sales tax to 2% on sale of'electronic goods' with effect from 1-7-1988.
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