Supreme Court · 2006 INSC 8 · Decided 4 January 2006
The Associated Cement Companies LTD. v. Government of Andhra Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 8 · [2006] 1 S.C.R. 149
- Case number
- CIVIL APPEAL No. 6122/2000
- Decided
- 4 January 2006
- Bench
- ASHOK BHAN, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
CEMENT COMPANIES LTD. A v. GOVERNMENT OF ANDHRA PRADESH AND ANR. JANUARY 4, 2006 [ASHOK BHAN AND S.H. KAPADIA, JJ.) B Y' Andhra Pradesh General Sales Tax Act with Amendments; Section 6-C and Entries 18 & 19 of the first Schedule/Constitution of India, 1950; Article 14: c Levy of sales by High Court- " On appeal, held: Taxable turnover under clause (a) of Entry 18 includes the value of the cement and the packing material while it is only the value of D cement included under clause (b)-Thus, turnove~ basis under these clauses differ-It is the discretion of the dealer
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