Supreme Court · 2016 INSC 218 · Decided 26 February 2016
M/S. Electro Optics (P) LTD. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 2016 INSC 218 · [2016] 3 S.C.R. 500
- Case number
- CIVIL APPEAL No. 10554/2010
- Decided
- 26 February 2016
- Bench
- SHIVA KIRTI SINGH, R. BANUMATHI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
F G H [2016] 3 S.C.R. 500 MIS. ELECTRO OPTICS (P) LTD. v. STATE OF TAMIL NADU (Civil Appeal No. 10554of2010) FEB RU ARY 26, 2016 [SHIVA KIRTI SINGH AND R. BANUMATHI, JJ.) Tamil Nadu General Sales Tax Act, 1959 - Entry 50, Part B of Schedule I, Entry 14, Part F of Schedule I - Sale of electronic @ 16% - Held: Electronic survey instruments are covered by Entry 14, Part F of Schedule. Disposing of the appeals, the Court HELD: 1.1 Part-B of the Schedule covers various kinds of goods such as agricultural products, vegetable oils, kerosene, aluminium domestic utensils, raw wool, hosiery
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