Supreme Court · 1992 INSC 288 · Decided 20 October 1992
Tyl, Ramco Cement Distribution CO. PVT. LTD., Tamil Nadu ETC. ETC. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1992 INSC 288 · [1992] SUPP. 2 S.C.R. 78
- Case number
- CIVIL APPEAL No. 2684/1982
- Decided
- 20 October 1992
- Bench
- S. RANGANATHAN, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956/Tami/ Nadu General Sales Tax Act, 1959/Tamil Nadu General Sales Tax Rules, 1959: Sections 2 (h) and (j)/Sections 2(p), (g) and 3(1)/Rule 6-Sales T~ Assessment of-Taxable tum over-Computation of-Freight charges, packing charges and excise duty on packing price for purposes of both Central Sales Tax and Tamil Nadu Sales Tax. The appellants-assessees in the first set of appeals were selling agents of appellants in the second set of appeals. For the assessment year 1969-70, they were assessed to sales tax on a taxable turn-over of Rs. 2,37,66,245
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