Supreme Court · 1985 INSC 162 · Decided 29 July 1985
P.A. Thlllal Chidambara Nadar v. The ADDL. Appellate ASSTT. Commissioner, Madurai & ANR.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 162 · [1985] SUPP. 2 S.C.R. 339
- Case number
- CIVIL APPEAL No. 1434/1973
- Decided
- 29 July 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Tamil Nadu General Sales Tax Act, 1959 'Coconut' - Whether 'fresh fruit' or 'vegetable' - Whether exempt from levy of sales ·tax. A B Words & Phrases C 'Coconut' - Whether 'fruit' or 'vegetable' - Tamil Nadu General Sales Tax Act 1959. Under G.P. No. 1764 dated 5.4.1960 as amended under the Tamil Nadu General Sales Tax Act, 1959 the Government had exempted "all sales of vegetables (other than the ]) dried awl. dehydrated vegetables) fresh fruits, betal awl plantain leaves, flowers, eggs, meat awl fish (other than canned meat awl fish) from the levy of sales tax under
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