Supreme Court · 2008 INSC 348 · Decided 12 March 2008
Orient Traders v. Commercial Tax Officer, Tirupati
- Court
- Supreme Court of India
- Citation
- 2008 INSC 348 · [2008] 4 S.C.R. 810
- Case number
- CIVIL APPEAL No. 4491/2002
- Decided
- 12 March 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
4 S.C.R. 810 ORIENT TRADERS V: COMMERCIAL TAX OFFICER, TIRUPATI (Civil Appeal No. 4491 of 2002) MARCH 12, 2008 [ASHOK BHAN AND DALVEER BHANDARI,· JJ.] · Andhra Pradesh General . Sales Tax Act, . 1957 - First Schedule Item 20 - G 0. Ms No. 1092 dated 31. 10. 1994 and . ' . c 252 rate of sale tax under G 0. applicable to both gold and silver bullion and bracketed words 'gold' applies 0 only to specie and not to bullion -- Held: Not justified and tenable - There is no ambiguity in the expression used in the G.O. - Intention of State Government is clear that only gold
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