Supreme Court · 1976 INSC 243 · Decided 11 October 1976
Travancore Tea Estates CO. LTD. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1976 INSC 243 · [1977] 1 S.C.R. 755
- Case number
- CIVIL APPEAL No. 1698/1971
- Decided
- 11 October 1976
- Bench
- HANS RAJ KHANNA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
CO. LTD. v. STATE OF KERALA October 11, 1976 [H. R. KHANNA AND JASWANT SINGH, JJ.J 755 Cewral Sales Tax Act (74 of' 1956) s. 8(3)(b) and Centml Sales Tax '(Rei;istraiion and Turnover) Rules, 1957, r. 13-Goods used in the manufac­ ture or p1-ocessing of goods for sale-Scope-Fertilisers on C sales in the course of inter-State trade or commerce. Section 8 ( 1 )(b) prpvides ·that every dealer, who in the course of inter-State trade or commerce sells to ~ registered dealer goods of the description referred to in sub-s. (3) shall be liable .ro pay tax at 3% of his turnover.
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