Supreme Court · 1985 INSC 92 · Decided 17 April 1985
MC Dowell & Company Limited v. The Commercial Tax Officer
- Court
- Supreme Court of India
- Citation
- 1985 INSC 92 · [1985] 3 S.C.R. 791
- Case number
- CIVIL APPEAL No. 570/1983
- Decided
- 17 April 1985
- Bench
- Y.V. CHANDRACHUD, D.A. DESAI, O. CHINNAPPA REDDY, E.S. VENKATARAMIAH, RANGANATH MISRA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
791 Mc DOWELL & COMPANY LIMITED v. THE COMMERCIAL TAX OFFICER April 17, 1985 [Y.V. CHANDRACHUD, C.J., D.A. DESAI, 0. CttiNNAPPA REDDY E..S. VENKATARAMIAH AND RANGANATH MISRA, JJ.J Concept! of Tax Evasio11 and Tax Avoidance, difference in-Tax Planning -Colourable device within the framework of High Court. Andhro Pradesh General Sales Tax Act, 1947-"Turn over", scope of­ Test for determining whether an excise duty is a part ofuturn over," under the Sales Tax Act-The Incidence of excise duty being directly relatable to manufac· ture, validity of the decision in
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