Supreme Court · 1994 INSC 105 · Decided 4 March 1994
Telangana Steel Industries and ORS. v. State of Andhra Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 105 · [1994] 2 S.C.R. 324
- Case number
- CIVIL APPEAL No. 68/1986
- Decided
- 4 March 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
STEEL INDUSTRIES AND ORS. v. STATE OF ANDHRA PRADESH AND ORS. MARCH 4, 1994 [B.P. JEEVAN REDDY AND B.L. HANSARIA, JJ.) Central Sales Tax Act, 1956-Section 14(iv )(xv )-Wire rods and iron wires-lron wires, held cannot be treated as a separate taxable commodity I from wire rods out of whic:h remedies under Section 33B of the A.P. General Saks Tax Act, 1957. The question arising In the present appeals by special leave at the D instance or the assessees Is whether iron wires are exigible to sales tax whtn the wire rods l"rom which they are produced have already been subjected to
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