Supreme Court · 2000 INSC 8 · Decided 7 January 2000

M/S. Brindavan Bangle Stores and ORS. v. The Assistant Commissioner of Commercial Taxes and ANR.

Court
Supreme Court of India
Citation
2000 INSC 8 · [2000] 1 S.C.R. 97
Case number
CIVIL APPEAL No. 1078/1999
Decided
7 January 2000
Bench
S.P. KURDUKAR, V.N. KHARE, S.S.M. QUADRI (3-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

VAN BANGLE STORES AND ORS. v. THE ASSISTA.."ff COMMISSIONER OF COMMERCIAL TAXES AND ANR. JANUARY 7, 2000 [S.P. Kl:RDUKAR, V.N. KHARE AND SYED SHAH MOHAMMED QUADRI, JJ.) Kamataka Tox on Entry of Goods Act, 1979-Notification dated 30th April 1979-Entry 30 and Entry 54--Glass Bangles and plastic powers under Section 12(7) of the Knmatalw Tax 1111 Entry of Goods Act, 1979 clarified D at tile icstance 11( 11ne of the bangle merchants tbat glass bani:les and plastic bangles would be covered by Entry 30 and Entry 54 respectively of the Notification dated 30th April 1992 and would be subject

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