Supreme Court · 1971 INSC 211 · Decided 23 August 1971
Sri Venkateswara Rice, Ginling & Groundnut Oil Mill Contractors CO. & ORS. v. State of Andhra Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 211 · [1972] 1 S.C.R. 346
- Case number
- CIVIL APPEAL No. 1809/1968
- Decided
- 23 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Andhra Prad""h General Sales Tax Act, 1956, Sch. Ill, item 6, and Central Sales Tax Act (74 of 1956), ss. 14 and 15-Purchase of ground­ nut by mUlers-Used for extracting oil and re-sale-Liability to purchase tax. B Practice and Procedure-Division Bench of High Court ignoring earlier Under ss. 14 and 15 of the Central Sales Tax Act, 1956, groundnut is one of the 'declared goods' and a State is not empowered to levy purchase tax of more than 3 % on the turnover, and further the tax cannot be levied at more than one stage. Under s .. 6 of the Andhra Pradesh General
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)