Supreme Court · 1988 INSC 329 · Decided 27 October 1988
State of Kerala v. Attesee (Agro Industrial Trading Corporation)
- Court
- Supreme Court of India
- Citation
- 1988 INSC 329 · [1988] SUPP. 3 S.C.R. 601
- Case number
- CIVIL APPEAL No. 207/1979
- Decided
- 27 October 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act-Section. 9 and Third Schedule Item 7-'Cotton fabrics'-Definition of-'As defined in Central Excises and Salt Act 1944'-Subsequent amendment of definition in Central Excises and Salt Act-Whether to be taken note of in construing defini­ tion of 'Cotton fabrics' in by incorporation or reference--Principle of interpretation. Section 9 read with Third Schedule item 7 of the Kerala General Sales Tax Act 1963 granted exemption from sales tax to certain items including cotton fabrics. 'Cotton fabrics' was defined as having the same meaning as
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