Supreme Court · 2008 INSC 158 · Decided 8 February 2008
State of Kerala & ORS. v. M/S Kurian Abraham PVT. LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 158 · [2008] 2 S.C.R. 620
- Case number
- CIVIL APPEAL No. 7965/2004
- Decided
- 8 February 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
620 ) '# A STATE OF KERALA & ORS. Jr v. M/S KURIAN ABRAHAM PVT. LTD. & ANR. (Civil Appeal Nos. 7965-7966 of 2004) ) B FEBRUARY 8, 2008 {S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) >-· Kera/a General Sales Tax Act, 1963: • c s. ·3(1A)(c) and First Schedule, Entry 110 - - Circular No. 16198 issued by Board of Revenue allowing exemption under 1963 Act and Central Sales Tax D Act, 1956, treating field latex and centrifuged latex as one and the same commodity under Entry 110-A.O. on the basis of a >- judgment of High Court reopening assessments on the ground
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