Supreme Court · 1995 INSC 727 · Decided 14 November 1995
The Assistant Commissioner of Sales Tax, Kerala v. M/S P. Kesavan and Co .
- Court
- Supreme Court of India
- Citation
- 1995 INSC 727 · [1995] SUPP. 5 S.C.R. 234
- Case number
- CIVIL APPEAL No. 1899/1976
- Decided
- 14 November 1995
- Bench
- S.P. BHARUCHA, FAIZAN UDDIN, S.B. MAJMUDAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
COMMISSIONER OF SALES TAX, ~RALA v. MIS P. KESAVAN AND CO . . NOVEMBER 14, 1995 B [S.P. BHARUCHA, FAIZAN UDDIN AND S.B. MAJMUDAR, JJ.J Kerala General Sales Tax Act, 1963 : S.9, Schedule III, Entry 7-Caristrap Rayon Cord Strapping-Sales tax C payable on-Assessee claiming exemption-Assessing technical processes of manufacture and Court should direct writ petitioners to agitate their wievances before statutory authorities. D The respondents, sellers of Caristrap Rayon Cord Strapping, claimed exemption from taxation under the Kerala General Sales Tax Act, 1963, on the ground that
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