Supreme Court · 1971 INSC 314 · Decided 17 November 1971
State of Tamil Nadu v. Thirumagal Mills LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 314 · [1972] 2 S.C.R. 395
- Case number
- CIVIL APPEAL No. 1454/1969
- Decided
- 17 November 1971
- Bench
- K.S. HEGDE, A.N. GROVER, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Madras General Sales Tax Act, 1959, s. 2(d) as amended by Madras General Sales Tax (Second Amendment) Act, 1964-1/ retrospective-­ Effect of s. 9. The assessee. was a spinning mill. It opened a fair price shop to pro­ vide an amenity to its workmen so that commodities may be made the assess­ ing authority under the Madras General Sales Tax Act, 1959, included in the assessee's turnover the sale value of groceries sold in the fair price shop. The Tribunal held in favour of the assessee ano the High Court, on reference, found that the asscssee was not carrying on
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