Supreme Court · 2011 INSC 519 · Decided 27 July 2011
M/S Eureka Forbes Limited v. State of Bihar and Ors
- Court
- Supreme Court of India
- Citation
- 2011 INSC 519 · [2011] 9 S.C.R. 540
- Case number
- CIVIL APPEAL No. 5996/2011
- Decided
- 27 July 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax - Bihar Finance Act, 1981 read with Bihar c Sales Tax Rules, 1983 - Assessment proceedings under - Assessment years 1990-91, 1991-92, 1992-93 and 1993-94 - Assessee-appellant was levied tax on its product - vacuum cleaner, at the rate of 12% treating it as electrical goods of the appellant that vacuum cleaner ~ < D is taxable at the rate of 8% - Whether vacuum cleaner is an A electrical good or instrument and, therefore, it falls within Entry 81 of the Notification dated 26-12-1977 issued by the respondents under Section 12 of the Bihar Finance Act- Bihar
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