Supreme Court · 2014 INSC 47 · Decided 23 January 2014
M/S Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (Anti-Evasion), Bhilwara, Rajasthan
- Court
- Supreme Court of India
- Citation
- 2014 INSC 47 · [2014] 2 S.C.R. 589
- Case number
- CIVIL APPEAL No. 7084/2005
- Decided
- 23 January 2014
- Bench
- H.L. DATTU, S.A. BOBDE (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
RAJASTHAN SALES TAX ACT, 1994: C s. 2 (27) - 'Manufacture' - 'Surgical cotton' processed from cotton - Assessment Year 1992-93 -- Entry no. 16 - "Cotton, that is to say, all kinds of cotton (indigenous or imported),· whether ginned or unginned, including Cotton waste" -- Assessee purchasing raw cotton by paying tax at the rate of 4 per cent - Processing it into 'surgical cotton' - Held: "Surgical cotton" is a separately identifiable and distinct commercial commodity manufactured out of raw cotton and, therefore,
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