Supreme Court · 1996 INSC 597 · Decided 1 May 1996
Vikas Sales Corporation and ANR. ETC. ETC. v. Commissioner of Commercial Taxes and ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 597 · [1996] SUPP. 2 S.C.R. 204
- Case number
- CIVIL APPEAL No. 7771/1996
- Decided
- 1 May 1996
- Bench
- A.M. AHMADI, B.P. JEEVAN REDDY, S.C. SEN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366
Headnote
CORPORATION AND ANR. ETC. ETC. B v. COMMISSIONER OF COMMERCIAL TAXES AND ANR. ETC. ETC. MAY 1, 1996 (AM. AHMADI C.J., B.P. JEEVAN REDDY AND SUHAS C. SEN JJ.J Impon and Exports (Control) Act, 1947, Jmpons (Control) Order C 1955-lssuance of "replenishment licences" (R.E.P. Licences}, of R.E.P. Licences/Exim Scrips-Unclassified goods-Validiry of tax­ D Held, valid. Definition of 'goods'-Nature and character of R.E.P. Licences-­ Whether fall within definition-Held, yes. Constitution of India-Entry 54 List JI, and Entry 92-A List I-Seventh E Schedul,,_Scope of the two
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