Supreme Court · 1989 INSC 377 · Decided 7 December 1989
Sri Doki China Guruvulu Son & CO. and ANR. v. GOVT. of Andhra Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 377 · [1989] SUPP. 2 S.C.R. 422
- Case number
- CIVIL APPEAL No. 4879/1989
- Decided
- 7 December 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304(a), 14, 304, 226
Headnote
Andhra Pradesh Sales Tax Act, 1957 (As amended by Act 19 of 1986): First Schedule Item 170/Second Schedule Item 14-Tamarind obtained from outside the State-Taxation of-At a stage different from tamarind produced in the State-Whether results in double taxation­ Whether discriminatory and of India, 1950: Articles 14 and 304: State sales tax law--Taxing commodity obtained from outside the State at a stage diffe­ rent from commodity produced in the State-Whether discriminatory and unconstitutional. Under item 14 of Second·Schedule to the Andhra Pradesh General Sales
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