Supreme Court · 1995 INSC 447 · Decided 9 August 1995
Vasanthan Foundry v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 447 · [1995] SUPP. 2 S.C.R. 575
- Case number
- CIVIL APPEAL No. 2638/1994
- Decided
- 9 August 1995
- Bench
- B.P. JEEVAN REDDY, N.P. SINGH, S.C. SEN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Tamil Nadu General Sales Tax Act, 1959 : Schedule II-Clause (i) of Entry 4-'Cast Iron Castings'-Sales Tax-Levy of-Government circular stating that rough cast iron castings C . should be treated as different from cast iron-Quashing of-Held 'Cast Iron Casting' in its basic f onn is 'cast iron be regarded as 'cast iron casting'. The appellant-Foundry, manufacturer or rough Cast Iron Castings,. unsuccessfully challenged the validity of a circular dated 14th September, D 1993 issued by the Special Commissioner and Commissioner of Commer- cial Taxes Madras-Vas well as notices issued
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