Supreme Court · 1988 INSC 279 · Decided 14 September 1988
Mahalakshmi Oil Mills ETC. ETC. v. State of Andhra Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 279 · [1988] SUPP. 2 S.C.R. 1088
- Case number
- CIVIL APPEAL No. 259/1977
- Decided
- 14 September 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
c I) Andhra Pradesh General Sales Tax Act, 1957: Section 8 and Fourth Schedule Entry 7-'Tobacco or any form oftobacco'-Whether includes 'tobacco seeds'-Whether exempted from tax. The appellant-assessee had claimed before the Andhra Pradesh High Court that tobacoo seed oil and tobacco seed cake, 8, read with entry 7 of the Fourth Schedule, of the Andhra Pradesh General Sales Tax Act, 1957, which confers exemption-from sales tax in respect of certain goods including 'tobacco'. The petitioners in the writ petitions have claimed the same relief directly in this Court. The High Court
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