Supreme Court · 1990 INSC 324 · Decided 25 October 1990
Murli Manohar and CO. and ANR. v. State of Haryana and ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 324 · [1990] SUPP. 2 S.C.R. 343
- Case number
- CIVIL APPEAL No. 6202/1983
- Decided
- 25 October 1990
- Bench
- S. RANGANATHAN, K.N. SAIKIA, K. JAYACHANDRA REDDY (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Haryana Sales Tax Act, 1973: Sections 9( 1) and 24-Assessee­ Purchusing raw materials in state without paying tax-Manufacturing goods-Selling them to dealer who exported goods out of India­ Assessability to tax-Whether arises. Central Sales Tax Act, 1956: Sections 5(1) & dealer in the State of Haryana. He purchased certain raw materials in the State D without paying purchase tax thereon, in view of the provision contained in section 24 of the Haryana Sales Tax Act, 1973. He manufactured certain goods in the State with the aid of the said raw materials. He
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