Supreme Court · 2023 INSC 590 · Decided 4 July 2023
Santhosh Maize & Industries Limited v. The State of Tamil Nadu & ANR.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 590 · [2023] 10 S.C.R. 101
- Case number
- CIVIL APPEAL No. 5731/2009
- Decided
- 4 July 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Tamil Nadu General Sales Tax Act, 1959 - TNGST (Amendment) Act, 1993 (Act No. 24 of 1993) - TNGST (Second Amendment) Act, 1996 (Act No.37 of 1996) - Taxation Entry No.61 - TNGST (Amendment) Act, 1994 (Act No.32 of 1994) - Exemption Entry No.8 dealt in maize starch - The State through an Exemption Notification exempted the products of millets including maize from the tax - State Legislature imposed tax on 'sago and starch of any kind' (Taxation Entry No.61) - Same caused concerns among maize starch
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