Supreme Court · 1967 INSC 106 · Decided 12 April 1967
State of Madras v. T. Narayanaswami Naidu and ANR.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 106 · [1967] 3 S.C.R. 622
- Case number
- CIVIL APPEAL No. 633/1966
- Decided
- 12 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
v. T. NARAYANASWAMI' NAIDU AND ANR. April 12, 1967 [J. C. SHAH, S. M. SIKRI AND V. RAMASWAMI, JJ,J 8 Madras General Sf.'/e.r Tax Act, (9 of 1939) S.r. 3 and 4-Goodr in stock-Liabi/l'tv tn tax as lasl purchase- The assessee, a dealer in cotton, claimed deduction of Sales~tax an the ground that liable to be taxed as a last purchase. The Assistant Commissioner upheld the order, but the Sales Tax Appellate Tribunal accepted the assessee's claim. The Department's revision to the High Court was dismissed. Io ;;ppeal. to this Court, HELD : The assessee was not liable till the purchase of
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