Supreme Court · 2006 INSC 884 · Decided 22 November 2006
Whirlpool of India LTD., Bangalore (Karnataka) v. The Deputy Commissioner of Commercial Taxes (Intelligence 3) South Zone, Bangalore (Karnataka)
- Court
- Supreme Court of India
- Citation
- 2006 INSC 884 · [2006] SUPP. 9 S.C.R. 305
- Case number
- CIVIL APPEAL No. 5150/2006
- Decided
- 22 November 2006
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: B Appellant-dealer, a registered user of trade mark "Whirlpool", was C getting certain goods manufactured by another dealer under the said trade mark-Sale by other dealer to Appellant was exempted from tax in view of Government appellant and the other dealer-Held, fails under the Third proviso to s.5(3)(a) and not under Sixth ~~ Proviso read with Explanation Ill to s.5(3)(a) -Appellant not entitled to D any credit' in respect of sales tax that would have been paid by the other dealer for goods sold by it to
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