Supreme Court · 2020 INSC 334 · Decided 13 April 2020
The State of Andhra Pradesh v. M/S Linde India LTD.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 334 · [2020] 5 S.C.R. 838
- Case number
- CIVIL APPEAL No. 2230/2020
- Decided
- 13 April 2020
- Bench
- D.Y. CHANDRACHUD, AJAY RASTOGI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- IPC
Headnote
Andhra Pradesh Value Added Tax Act, 2005 - Entry 88, Schedule IV; Schedule V - Respondent-Company registered under the 2005 Act is engaged in manufacturing, trading of industrial gases and also Medical Oxygen IP and Nitrous Oxide IP Medical Oxygen IP and Nitrous Oxide IP are taxable u/ Entry 88, Schedule IV or as 'unclassified goods' u/Schedule V and the resultant rate of tax to be levied on them - Held: Schedule IV prescribes a uniform tax rate of 4%/5% for listed goods - Entry 88 includes
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)