Supreme Court · 2008 INSC 159 · Decided 8 February 2008
M/S. Padinjarekara Agencies Limited v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2008 INSC 159 · [2008] 2 S.C.R. 641
- Case number
- CIVIL APPEAL No. 5700/2007
- Decided
- 8 February 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
2 S.C.R. 641 M/S. PADINJAREKARA AGENCIES LIMITED v. STATE OF KERALA (Civil Appeal Nos. 5700-5712 of 2007) FEBRUARY 8, 2008 (S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) A B Kera/a General Sales Tax Act, 1963; Exemption Notification No. SRO 1003191 as replaced by Notification SRO , No.1727193: C exemption - Rules of interpretation applicable to classification of items in a taxing statute differ in appropriate cases from b terms and conditions of an Exemption Notification - Exemption Notification has to be interpreted on its own terms - In the instant case, High Court while denying
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