Supreme Court · 1974 INSC 115 · Decided 2 May 1974
Sri Siddhi Vinayaka Coconut & CO. & ORS. Etc v. State of Andhra Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 115 · [1975] 1 S.C.R. 440
- Case number
- WRIT PETITION (CIVIL) No. 1424/1973
- Decided
- 2 May 1974
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI, P.K. GOSWAMI, R.S. SARKARIA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
VINAYAKA COCONUT & CO. & ORS. ETC. A v. STATE OF ANDHRA PRADESH & ORS. May, 2 1974 {A. N. RAY, C.J., K. K. MATHEW, A. ALAGIRJSWAMI, P. K. Gosw,\MI AND R. S. SARKARIA, JJ.J Andhra Pradesh Genernl Sales Tax Act as a111ended by Act Xll of 1971- Sections 7 and 8 i·eni 5 A to of Central Safes Tax A(:t. B The First Schedule to the Andhra Pradesh General Sales Tax Act contains goods in respect of which a single point sales tax only is Jeviable under sec. 5(2) C (3!). The Second Schedule contains g.oods in respect' of which a sing]e point purchase tax only is Ieviable
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