Supreme Court · 1976 INSC 263 · Decided 26 October 1976
Thiru Manickam and CO. v. The State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1976 INSC 263 · [1977] 1 S.C.R. 950
- Case number
- CIVIL APPEAL No. 1528/1971
- Decided
- 26 October 1976
- Bench
- HANS RAJ KHANNA, JASWANT SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
DR. R. D. NAJIAH AND ORS. Central Sales Tax .Act, 1956-S. 15(b)-Scope of-Assessee bought dec­ lared goods and paid State sales tax-Sq/e by way of inter-state Safe-If en- titled to refund of state sales tax. • Interpretation "refund" meaning of-Subsequem amendment of section-If Sales Tax Act, 1956 as it existed at.the rele­ vant time enacted that tax in respect of any sale or purchase of declared goods ~nside the State shall not be levied at more thim one stage. According to cl. (b) 1f these goods were subsequently sold, in the course of inter-state trade, the
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