Supreme Court · 1980 INSC 23 · Decided 12 February 1980
Rallis Lndia LTD v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1980 INSC 23 · [1980] 2 S.C.R. 1028
- Case number
- CIVIL APPEAL No. 1897/1978
- Decided
- 12 February 1980
- Bench
- R.S. PATHAK, A.D. KOSHAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act 1956-Section 15(b )-Scope of. On the ground that the dealers have not charged and collected Central' Sales Tax during the period !st April, 1969 to 9th June, 1969 tho Commercill<l Tax Officer, allowed exemption under section 10 of the Central Sales Tax Act in respect of on account of inter-state sales. In respect of a second set of transac­ tions which involved the purchase value of cotton sold during the: ye~r through inter-state sales the Commercial Tax Officer held that the appellant 'vas entitled to exemption under the proviso to section 6 of the A.P.
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