Supreme Court · 1996 INSC 95 · Decided 18 January 1996
Vasavadatta Cements ETC. v. State of Karnataka and Another
- Court
- Supreme Court of India
- Citation
- 1996 INSC 95 · [1996] 1 S.C.R. 749
- Case number
- CIVIL APPEAL No. 2084/1996
- Decided
- 18 January 1996
- Bench
- S.C. AGRAWAL, G.B. PATTANAIK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Sales Tax-Section 5(3-D) of Kamataka Sales Tax Act 1957-Cement sold in Containers-Packing material exigible to tOJ.-Provisions similar to Sec- A B tion 6-C of the Andhra Pradesh General Sales Tax Act 1957-!nterpreta­ tion-Sales Tax liability in such cases depends upon the facts of each case C of cement and they supply cement either packed in plastic bags/gunny bags or loose to bulk con­ sumers. They enjoyed the deduction in respect of packing charges from the taxable turnover. After the introduction of Sub-section (3-D) in Section 5 D of the Karnataka.Sales Tax Act 1957,
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