Supreme Court · 2004 INSC 715 · Decided 15 December 2004
M/S. Parle Biscuits (P) LTD. v. The State of Bihar and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 715 · [2004] SUPP. 6 S.C.R. 954
- Case number
- CIVIL APPEAL No. 2809/2004
- Decided
- 15 December 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Bihar Finance Act, 1981 : Sections 13(1) and 21(1) (as amended by Amendment Act, 1985). Sales Tax-Packing material-Concessional rate of tax in respect of- C Scope of Notification No. S.O. 154 dated 28.1.1985-Packing material made out ofpaper~Exclusion of-Company engaged in manufacture of tax on purchase of cardboard (corrugated) boxes used for packing biscuits­ However, it was denied the benefit of concessional rate of tax in respect D of cardboard boxes and asked to pay 10% tax in view of Amendment Act of 1985-Writ petition filed contending that what was excluded in the 1
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