Supreme Court · 2004 INSC 264 · Decided 13 April 2004
M/S. Monga Rice Mill v. State of Haryana and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 264 · [2004] SUPP. 1 S.C.R. 145
- Case number
- CIVIL APPEAL No. 3674/2002
- Decided
- 13 April 2004
- Bench
- RUMA PAL, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 5(3), 15(ca)
Headnote
B Haryana General Sales Tax Act, 1973: Sections 6 and 17 and Schedule D. Sales Tax-AYs 1996-97 to 1999-2000-Export sale-Exemptions from 0 sales tax-Rice miller bought paddy, produced rice therefrom within the State and sold it to the exporter within the State-Held: Such a sale was a local sale miller not exempt from levy of sales tax-Central Sales Tax Act, 1956, Ss. 5 & 15(a) & (ca). • . D Words & Phrases: "Stage"-Meaning of-In the context of S. 15(a) of the Central Sales Tax Act, 1956. The appellant-miller purchased paddy, processed it and produced rice
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