Supreme Court · 1995 INSC 901 · Decided 15 December 1995
Vijayalaxmi Cashew Company and ORS. v. The Deputy Commercial Tax Officer and ANR.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 901 · [1995] SUPP. 6 S.C.R. 719
- Case number
- CIVIL APPEAL No. 5626/1985
- Decided
- 15 December 1995
- Bench
- A.M. AHMADI, B.L. HANSARIA, S.C. SEN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
B Central Sales Tax Act, 1956: S.5(3 )-Sate or purchase taking place in the course of export/im­ port-Raw cashew nuts purchased iii tlte penultimate sale-Held, not the C same goods as raw cashew kemels-lmmw1ity /tom taxation by State-Only when goods exported are the same which were purchased. of the Madras High Court, the appellants contended that cashew bought and sold by them in the course of export trade was not different from cashew kernels; D that the Judgment in State of Travancore-Cochin & Ors. v. Shanmugha Vilas Cashew Nut Factory & Ors., [1954] SCR 53 dealt with
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)