Supreme Court · 1986 INSC 148 · Decided 21 July 1986
Sterling Foods, A Partnership Firm Represented BY Its Partner Shri Ramesh Dalpatram v. The State of Karnataka & ANR.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 148 · [1986] 3 S.C.R. 367
- Case number
- CIVIL APPEAL No. 220/1986
- Decided
- 21 July 1986
- Bench
- P.N. BHAGWATI, V. KHALID, G.L. OZA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
FOODS, A PARTNERSHIP FIRM REPRESENTED ' BY ITS PARTNER SHRI RAMESH DALPATRAM v. 1HE STATE OF KARNATAKA & ANR. B JULY 21, 1986 t [P.N. BHAGWATI, C.J., V. KHALID AND G.L. OZA JJ.] ._..._ Sales tax-Exigibility to tax-Whether shrimps, prawns and lob- sters subjected to processing like Act, 1956 and therefore exigible to Purchase tax )r under section 5(3)(b) read with entry 13a of Third Schedule to the Karnataka Sales Tax Act, 1957 as amended. D The appellants are a partnership firm car,rying on business as dealers in shrimps, prawns and lobsters and other sea food products.
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