Supreme Court · 1997 INSC 577 · Decided 28 July 1997
T.V.L. Nilsin Industries ETC. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1997 INSC 577 · [1997] SUPP. 3 S.C.R. 116
- Case number
- CIVIL APPEAL No. 4282/1991
- Decided
- 28 July 1997
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
NILSIN INDUSTRIES ETC. v. STATE OF TAMIL NADU JULY 28, 1997 B (S.P. BHARUCHA AND V.N. KHARE, JJ.) Sales Tax, Tamil Nadu General Sales Tax Act, 1959-Item 110/138 of First C Schedule-Ultramarine blue-Used in whitening clothes-Pigment-Assessed under Item 11()-/{igh Court upheld the stand of Sales Tax blue as a pigment D falling under Item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The appellant assessess disputing the stand taken by Sales Tax authority, contended that it was chemical falling under item 138 of the Schedule. The High Court justified the stand
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