Supreme Court · 2006 INSC 592 · Decided 11 September 2006
M/S. Balkrishna Hatcheries v. Clarification & Advance Ruling Authority
- Court
- Supreme Court of India
- Citation
- 2006 INSC 592 · [2006] SUPP. 5 S.C.R. 865
- Case number
- CIVIL APPEAL No. 7623/2005
- Decided
- 11 September 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
HATCHERIES A CLARIFICATION & ADVANCE RULING AUTHORITY SEPTEMBER IL 2006 [AS HOK BHAN AND MARKANDEY KA nu. JJ.] B Karnataka Sales Tax Act, 1957-Section 50)(A), Second Schedule, Part F Ent1:v 8(viii)-Dressed chicken sold in po~vthene bag-Closed by stapling/crimping or by rubber exempted from sales tax. The question which arose for consideration in these appeals was whether dressed chicken sold in a polythene bag closed by stapling/crimping and D twisting an aluminium wire around the crimp, and also closed by a rubber band could be considered to be a sale in a sealed
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