Supreme Court · 2015 INSC 974 · Decided 18 March 2015
M/S. M.P. Agencies v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2015 INSC 974 · [2015] 2 S.C.R. 1061
- Case number
- CIVIL APPEAL No. 1440/2010
- Decided
- 18 March 2015
- Bench
- DIPAK MISRA, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Kerela Value Added Tax Act, 2003 - s. 6 - Levy of tax A B c - Classification of goods - "Ujala Supreme" and Ujala Stiff and Shine - Appellant distributor for "Ujala Supreme, fabric whitener" and Ujala Stiff and Shine, liquid fabric stiffener which are manufactured by an central excise duty paid acid violet paste-AVP classifiable under the heading 3204.12.94 and thereafter, the AVP is diluted in water and filled in plastic contqiner and then sold under the brand name of 'Ujala' - Chemical examiner's report is to E the effect that it is a physical mixture
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