Supreme Court · 2007 INSC 501 · Decided 30 April 2007
M/S Sree Durga Distributors v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2007 INSC 501 · [2007] 5 S.C.R. 1037
- Case number
- CIVIL APPEAL No. 2274/2007
- Decided
- 30 April 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Karna/aka Value Added Tax Act, 2003-First Schedule, Entry 5-Nil rate of duty-Entitlement of-For 'dog feed' and 'cat feed' -Held: On interpretation of Entry 5, it is evident that Dog and Cat feed do not fall under c Entry 5-Hence not entitled to Nil rate of duty-Interpretation of Statutes. The feed' sold by the appellant- assessee attracted Nil rate of duty under Entry 5 of First Schedule of the Karnataka Value Added Tax Act 2003. Dismissing the appeal, the ~ourt D HELD: Entry 5 of the First Schedule to Karnataka Value Added Tax Act, 1' 2003 shows that animal feed and fed supplements
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