Supreme Court · 1990 INSC 351 · Decided 14 November 1990
Mehra BROS. v. Joint Commercial Officer, Madras
- Court
- Supreme Court of India
- Citation
- 1990 INSC 351 · [1990] SUPP. 3 S.C.R. 61
- Case number
- CIVIL APPEAL No. 1367/1975
- Decided
- 14 November 1990
- Bench
- S. RANGANATHAN, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
v. JOINT COMMERCIAL OFFICER, MADRAS NOVEMBER 14, 1990 [S. RANGANATHAN AND K. RAMASWAMY, JJ] B Tamil Nadu General Sales Tax Act, 1959: Section 3(3) and item no. 3 Schedule I-Car Seat Covers-Whether articles adapted generally as parts and accessories of motor Vehicles. The appellant is a registered plastic cloth and other materials. The taxable turnover for the year 1971-72 was Rs.2,61,812.74 and for 1972-73 it was Rs.1,31,650.05. The claimed car seat cover manufactured & supplied by him to the customers lo be chargeable to Sales tax at 3 f2 per cent. The assessing authorities
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)