Supreme Court · 1987 INSC 385 · Decided 18 December 1987
Mukesh Kumar Aggarwal & ORS. v. State of Madhya Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 385 · [1988] 2 S.C.R. 501
- Case number
- CIVIL APPEAL No. 4026/1987
- Decided
- 18 December 1987
- Bench
- S. NATARAJAN, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
& ORS. v. STATE OF MADHYA PRADESH & ORS. DECEMBER 18, 1987 [S. NATARAJAN AND M.N. VENKATACHALIAH, JJ.) Madhya Pradesh General Sales Tax Act, 1958: Schedule II Part II Entry 32A and Part V, Entry 12-Stacks of 'Eucalyptus wood' sold b forest department after separating the 'Ba/lies' who are dealers in timber, stacks of "eucalyptns-wood" after separat­ ing the "Ballies" and "poles". Sales tax at the rate of 16% ad-valorem leviable on the sale of 'timber' under Entry 32A of part II of Schednle .. II of the Madhya Pradesh General Sales Tax Act,
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