Supreme Court · 2005 INSC 1 · Decided 3 January 2005
State of Andhra Pradesh v. M/S. A.P. Paper Mills LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 1 · [2005] 1 S.C.R. 7
- Case number
- CIVIL APPEAL No. 3750/1999
- Decided
- 3 January 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Sales Tax: Andhra Pradesh Sales Tax Act, 1957-Sections 2(s), 6-A-Turnover- C Transportation charges and commission paid t~ ·agent for supplying raw material-Inclusion of, in turnover-Held, these expenses were incurred to procure raw material and required for completing the sale of paper, purchased raw D material from unregistered dealers through agents on contract rates which besides cost of raw material included transportation charges and agents' commission. The assessee sought to pay sales tax on cost of raw material only. But the Assessing Authority assessed
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