Supreme Court · 2008 INSC 418 · Decided 28 March 2008
M/S Malnad Areca Processing & MKTG. LTD. v. The DY. Commissioner of Commercial Taxes (Assessment) and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 418 · [2008] 5 S.C.R. 571
- Case number
- CIVIL APPEAL No. 2225/2008
- Decided
- 28 March 2008
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Sales Tax: Karnataka Sales Tax Act, 1957 - ss. 5 and 6 - New c Industrial Policy, 1996 - Clause 5 - Sales Tax concession for new industrial units - Assessee purchasing arecanut from members-growers and selling it outside the State - Purchase tax - Entitlement of - Held: Not • entitled - Under the Notification, tax leviable u/s 5 on goods D -~ manufactured and sold by industrial units is only exempted - Government order No. Cl. 30SPC. 96(1) dated 15. 3. 1996 as amended by Government Order No. Cl. 30SPC. 96(1) dated 14.5.1996
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