Supreme Court · 1994 INSC 173 · Decided 26 April 1994
The State of Andhra Pradesh, ETC. v. Modern Proteins LTD.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 173 · [1994] 3 S.C.R. 731
- Case number
- CIVIL APPEAL No. 389/1988
- Decided
- 26 April 1994
- Bench
- K. RAMASWAMY, N. VENKATACHALA (2-judge bench)
- Case type
- Civil
Headnote
Andhra Pradesh .General Sales Tax Act, 1957-Central Sales Tax Act, 1956-Entry 29 Schedule-I-Section If-Tax liability on groundnut protein flour-Whether groundnut protein flour is deoiled cake within entry 29 of A B Schedule I-Held, No. C The respondent was a dealer under A.P. General Sales Tax other products. For the assessment year 1977-78, the CTO determined the tax liability under the Central Sales Tax Act at 4 percent on groundnut protein flour. On appeal, the Asst!. Commissioner concluded that it is deoiled cake D within entry 29 of the first schedule to the Act, exigible to
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