Supreme Court · 1977 INSC 81 · Decided 7 March 1977
State of West Bengal & ORS. v. Washi Ahmed ETC.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 81 · [1977] 3 S.C.R. 149
- Case number
- CIVIL APPEAL No. 1546/1971
- Decided
- 7 March 1977
- Bench
- P.N. BHAGWATI, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
WEST BENGAL & ORS. v. WASH.I AHMED ETC. March 7, 1977 [P. N. BHAGWATI ANDS. MURTAZA FAZAL ALI, JJ.J Taxing statute-Principles of construction of words in a taxing statute­ Bengal Finance (Sales Tax) Act, 1941, Schedule I, Item 6-"Green ginger", whether 1neans a Tax) Act 1941 exempts from tax liability "vegetables, green or dried commonly known as subji, tarkari or sak" when not sold io. sealed containers. The Sales Tax Authorities levied sales tax on "green ginger" sold by the respondents, taking the view that inas­ much as green
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