Supreme Court · 2017 INSC 983 · Decided 22 September 2017
The State of Karnataka v. M/S. M. K. Agro TECH. PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 983 · [2017] 12 S.C.R. 1007
- Case number
- CIVIL APPEAL No. 15049/2017
- Decided
- 22 September 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
1007 THE STATE OF KARNATAKA v. Mis. M. K. AGRO TECH. PVT. LTD. (Civil Appeal Nos.15049-15069 of20l7) SEPTEMBER 22, 2017 [A. K. SIKRI AND ASHOK BHUSHAN, JJ.) A B Karnataka Value Added Tax (Act). 2003 - ss. 5, 17 - Karnataka Value Added Tax Rules, 2005 - 1: 13 { - Partial rebate of input tax oil is extracted, by-product in the form of de-oiled sunflower oil cake· also becomes available -Assessee also sells de-oiled cake - De-oiled cake is an exempt good and, therefore, it does not suffer any VAT- s.17(1) relates to those contingencies where the Jina/products are more D than
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