Supreme Court · 1995 INSC 186 · Decided 20 March 1995
Union Carbide India LTD. v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1995 INSC 186 · [1995] 2 S.C.R. 785
- Case number
- CIVIL APPEAL No. 102/1977
- Decided
- 20 March 1995
- Bench
- J.S. VERMA, S.P. BHARUCHA, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
INDIA LTD. v. STATE OF ANDHRA PRADESH MARCH 20, 1995 (J.S. VERMA, S.P. BHARUCHA AND K.S. PARIPOORNAN, JJ.} Andl1ra Pradesh General Sales Tax Act 1957-First Schedule-Dry cell batteries' and 'arc carbons'-whether exigible to tax under Entry 3 or Entry 38 of the first schedule to the Act. ~· or cinematographic equip­ ment respectively, or a lower rate under entry 38 relating to all electrical goods, of the first schedule of the Andhra Pradesh General Sales Tax Act 1957 for the assessment years 1969-70. The Tribunal held that dry cell D batteries were taxable under entry 38
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