Supreme Court of India
Ramavatar Budhaiprasad Etc. v. Assistant Sales Tax Officer, Akola
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10 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax-'Betel leaves', iftaxable-'Vegetables', Meaning of -Central Provinces and Berar Sales Tax Act, r947 ( . P. XXI of r947), s. 6(r)(2), Second Schedule, Items Nos. 6 and 36 . The petitioners who were dealers in betel leaves were asses sed to sales tax by the Assistant Sales Tax Officer under the provisions of the . P. and Berar Sales Tax Act, 1947. The contention of the petitioners was that under s. 6 read with the second schedule of the Act betel leaves were not taxable. Under s. 6 of the Act articles mentioned in the said Schedule were exempt from Sales Tax and articles not
Authorities it was built on
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2023 M/s Triveni Glass Limited Rep. by its Deputy General Manager (sales and P.r.) Shri R.K. Sinha v. Commissioner of Trade Tax, U.P.
- 2011 Commissioner of Trade Tax, U.P. v. M/s. Kartos International Etc.
- 1997 Chemical and Fibres of India Ltd. v. Union of India and Ors.
- 1993 Royal Hatcharies Pvt. Ltd. Etc. Etc. v. State of Andhra Pradesh and Anr. Etc. Etc.
- 1990 Bharuch Coconut Trading Co. and Ors. v. Municipal Corporation of the City of Ahmedabad and Others.
- 1988 United Offset Process Pvt. Ltd. v. Asstt. Collector of Customs, Bombay and Ors.
- 1978 Porritts & Spencer (asia) Ltd. v. State of Haryana
- 1977 State of West Bengal & Ors. v. Washi Ahmed Etc.
- 1970 Sarin Chemical Laboratory v. Commissioner of Sales Tax,.u.p
Of those, 1 relied on · 9 mentioned
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