Supreme Court · 2006 INSC 454 · Decided 20 July 2006
M/S. Falcon Tyres LTD. v. State of Karnataka and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 454 · [2006] SUPP. 3 S.C.R. 734
- Case number
- CIVIL APPEAL No. 4408/2001
- Decided
- 20 July 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Taxation : Karnataka Tax on Entry of Goods Act, 1979-Sections 2(A)(I), 3(6)­ . C Second Schedule, Serial no.2-Rubber procured from neighbouring State­ Entry Tax-Exemption from-Entitlement-Held : Rubber is not agricultural or horticulture produce hence not entitled to exemption from entry of a Statute, legislative intention to be given effect to in consonance with the definition as contained in the statute. The question which has arisen for consideration in the present appeal E is whether rubber procured by appellant from the neighbouring State of Kerala for manufacture of
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