Supreme Court · 2016 INSC 967 · Decided 18 October 2016
The Additional Commissioner of Commercial Taxes, Bangalore v. Ayili Stone Industries ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 967 · [2016] 11 S.C.R. 129
- Case number
- CIVIL APPEAL No. 1983/2016
- Decided
- 18 October 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Karnataka Sales Tax Act, 1957 - Second schedule [Part S, Entry 17 (i) and Part T, Entry 8 ]; and ss. 5, 6B - Exemption from sales tax - Polished and unpolished granite stones and Tiles - Assessing authority allowed exemption on polished granite stone but - On reassessment, Assessing authority disallowed exemption on ground that polished and unpolished granite stones have separate entries in the Entry 17 (i) of part S of second schedule - Propriety of - Held: There is a distinction between polished granite stone or slabs and tiles - If a
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