Supreme Court · 1960 INSC 176 · Decided 18 October 1960
M/S. Tungabhadra Industries LTD. v. The Commercial Tax Officer, KURNOOL.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 176 · [1961] 2 S.C.R. 14
- Case number
- CIVIL APPEAL No. 498/1958
- Decided
- 18 October 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133
Headnote
October 18. 14 SUPREME COURT REPORTS (1961) M/S. TUNGABHADRA INDUSTRIES LTD. v. THE COMMERCIAL TAX OFI<'ICER, KURNOOL. (S. K. DAs, M. HIDAYATULLAH, K. C. DAs Gul'TA, J.C. SHAH and N. RAJAGOPALA AYYANGAB, JJ.) Sales Tax__;.Hydrogenated groundnut oil (Vanasf>ati), if groundnut oil-Madras it converting it into Vanaspati. It sold the oil in all the three states. Under the Madras General Sales Tax Act, 1939, and the Turnover and Assessment Rules, for determining the taxable turnover the appellant was entitled to deduct the purchase price of the groundnuts from the proceeds
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)