Supreme Court · 1997 INSC 764 · Decided 27 November 1997
TVL K.A.K. Anwar and CO. ETC. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1997 INSC 764 · [1997] SUPP. 5 S.C.R. 551
- Case number
- CIVIL APPEAL No. 8377/1997
- Decided
- 27 November 1997
- Bench
- S.C. SEN, B.N. KIRPAL, K.T. THOMAS (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Sales Tax Act 1956-Sections 14(iii), 15-Tamil Nadu General Sales Tax Act-Item 7 as substituted by (Third Amendment) Act, 1987-Hides and skins-Classification of-Held, dressed hides and skins and raw hides C and tanned skins are different commodities-Purchase of raw hides and skins on 3 of Tamil Nadu General Sales Tax (Third Amendment) Act. 1987 held not ultra virus-Inclusion of different articles under same heading or sub-item in Sec. 14 would not make two different goods to be regarded as one and the same item. D The appellants purchased raw hides and skins and after
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