Supreme Court · 1981 INSC 74 · Decided 24 March 1981
State of Karnataka v. B. Raghurama Shetty ETC.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 74 · [1981] 3 S.C.R. 280
- Case number
- CIVIL APPEAL No. 1801/1975
- Decided
- 24 March 1981
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H 280 STATE OF KARNATAKA v. B. RAGHURAMA SHETTY ETC. March 24, 1981 [V.D. TULZAPURKAR, E. S. VENKATARAMJAH AND A. N. SEN, JJ. ] Karnataka Sales Tax Act, 1957 Section 6(i) Paddy-and rice-Whether distincl commodities-Milling of Paddy-whether involves manufacturing process-Con­ paddy and after milling paddy, sell the resultant rice. During the assessment years, fhe assessees purchased paddy from agriculturists who were not liable to pay sales tax. 1 he assessing authority under the Act levied on the assessee in each of these cases purchase tax on th~ purchase
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