Supreme Court · 1976 INSC 331 · Decided 15 December 1976
Murarilal Sarawagi ETC. v. The State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1976 INSC 331 · [1977] 2 S.C.R. 441
- Case number
- CIVIL APPEAL No. 1221/1974
- Decided
- 15 December 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Andhra Pradesh General Sales ·Tax Act, 1957-ltem I, Second Schedule­ State Corporation entering into contract with local dealers on f.o.b. basis and exporting to foreign countries-If sale in the course of export-Last purchaser- A B W~ ~ C Under item 1 in the Second Schedule to the at the point of purchase by the last dealer who bought in the State. · The appellants sell manganese ore to the Mines and Minerals Trading Corpo­ ration which exports the ore to buyers in foreign countries. Their contention before the Sales Tax authorities that the sales of the ore
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