Supreme Court · 2007 INSC 317 · Decided 20 March 2007
M/S. Peeka Y Re-Rolling Mills (P) LTD. v. The Assistant Commissioner and ANR.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 317 · [2007] 4 S.C.R. 185
- Case number
- CIVIL APPEAL No. 2653/2006
- Decided
- 20 March 2007
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 15, 277, 2, 286(3)
Headnote
B ... -~ Kera/a General Sales Tax Act, 1963: Sections 5, 5A and 10. Sales tax-Single-stage tax-AYs 1995-96 to 1999-2000- Declared c goods-Levy on sale or purchase of goods-Exemption notification-Levy and collection-Distinction between-Assessee, a registered dealer under the State Act, carried on used by the assessee in the production of bars and rods was steel ingots, which the assessee either manufactured or purchased from other manufacturers from within or outside the State- Purchase of steel ingots D effected by the assessee within the State were from manufacturing units, which
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