Supreme Court · 1988 INSC 333 · Decided 28 October 1988

N.M. Goel & Co v. Sales Tax Officer, Rajnandgaon & ANR.

Court
Supreme Court of India
Citation
1988 INSC 333 · [1988] SUPP. 3 S.C.R. 657
Case number
CIVIL APPEAL No. 340/1988
Decided
28 October 1988
Bench
SABYASACHI MUKHERJI, K. JAGANNATHA SHETTY (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

M.P. Sthaniya Kshetra Me Mal Ke Prevesh Par Kar Adhiniyam 1976/ M.P. General Sales Tax Act-Sections 3, 6/Section 7-Entry taxi Purchase tax-Assessment of-Works contract-Materials supplied by P. W.D. and used in construction of building by assessee-Prices of C material deducted from the final bill tax/purchase tax. Section 3 of M.P. Sthaniya Kshetra Me Mal Ke Prevesh Par Kar Adhioiyam 1976 provides for levy of entry tax on the entry of goods specified in Schedule II for consumption, use and sale therein, and on D entry of goods specified in Schedule III for consumption or in the

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