Supreme Court · 2007 INSC 671 · Decided 30 May 2007
M/S. Shakthi Seeds PVT. LTD. v. DY. COMMNR. (Ct) and ANR.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 671 · [2007] 7 S.C.R. 844
- Case number
- CIVIL APPEAL No. 4649/2002
- Decided
- 30 May 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Sales Tax: Andhra Pradesh 'General Sales Tax Act, 1957-GOM<• No. 604 Rev(s) C dated 9.4. 1981-Exemption under"-Requirementfor-Held: Claimant required to prove that seeds in question are either certified seeds or truthfully labelled­ C/arificatory Memorandum dated 26.4. 1994. other crops. The Commercial Tax Officer passed assessment orders D in respect of turnovers granting benefit of G.O.Ms. No. 604 Rev(s) dated 9.4.1981 and G.O.Ms. No. 129 Rev. (CT II) dated 14.2.1989 issued under Andhra Pradesh Gen('ral Sales Tax Act, 1957. The Deputy Commissioner revised the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)