Supreme Court · 1964 INSC 113 · Decided 8 April 1964
State of Andhra Pradesh v. Abdul Bakhi and BROS.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 113 · [1964] 7 S.C.R. 664
- Case number
- CIVIL APPEAL No. 473/1963
- Decided
- 8 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sale.• Tax-Total Turnover included price for buying tan­ ning bark-That price is taxable--Dealer-Meaning of-­ Hyderabad General Sales Tax Act, 1950, s. 2(c), 2(m)-Sales Tax Rules, rr. 5-(1), 5(2). The respondents are registered dealers carrying on the business of tanning hides and General Sales Tax Act, 1950 assessed the respondent for the total turnover which included the price paid by the respondent for purchasing, tan­ ning bark used in the tanning process. The respondent contend­ ed that the price paid for the purchase of trnning bark should be excluded
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