Supreme Court · 1965 INSC 259 · Decided 23 November 1965
State of Gujarat v. M/S. Ananta Mills LTD.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 259 · [1966] 2 S.C.R. 669
- Case number
- CIVIL APPEAL No. 807/1964
- Decided
- 23 November 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bombay Sales Tax (Exemption, set-cfj and Composition) Rules, 1954, rr. 6 and 12-Purchase Tax paid on unginned cotton-Ginned Cotton used in manufacture-Sale of Cotton seeds-Purchase tax, if re­ fundable. The respondent, a manufacturer of co,tton 1'cxtiles, purchased unginn­ ed cotton and by the respondent, the ginned cotton was used in the manufacture of cotton textile while the cotton seeds w-ore sold by it. The respondent claimed refund of purchase tax paid on the unginned cotton under the Bombay Sales Tax (Exemption, Set-off and Compo•ition) Rules, 1954 which was
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