Supreme Court · 1976 INSC 71 · Decided 23 March 1976
Shaw Wallace & CO. LTD. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1976 INSC 71 · [1976] 3 S.C.R. 795
- Case number
- CIVIL APPEAL No. 795/1974
- Decided
- 23 March 1976
- Bench
- A.N. RAY, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Tamil Nadu General Sales J;ax Act, 1959-Sec. 3-First Schedule Entry 21- Fertilizer mixture prepared by mixing manually some of cheniical fertilizers 1nentioned in Schedule whether exempted from tax-Whether same n1arketable commodity-Whether 1nanufacturing process of relevant consideration. TID.e B Tax Act. 1959. The appellant manufactures and deals in chemical fertilizers. C The appellant paid tax under the Act on certain cheniical fertilizers which are shown as sub items 1 to 1§ of Serial No. 21 of the First Schedule to the Act. The appellant prepared {ertilizer mixtures by
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