Supreme Court of India

State of Andhra Pradesh v. Abdul Bakhi and Bros.

Neutral citation
Reported as [1964] 7 S.C.R. 664
Bench K. Subba Rao and J. C. Shah Ands. M. Sikri JJ.
Decided 8 April 1964

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Sale.• Tax-Total Turnover included price for buying tan­ ning bark-That price is taxable--Dealer-Meaning of-­ Hyderabad General Sales Tax Act, 1950, s. 2(c), 2(m)-Sales Tax Rules, rr. 5-(1), 5(2). The respondents are registered dealers carrying on the business of tanning hides and skins and selling the tanned skins. The authorities under the Hyderabad General Sales Tax Act, 1950 assessed the respondent for the total turnover which included the price paid by the respondent for purchasing, tan­ ning bark used in the tanning process. The respondent contend­ ed that the price paid for the

Where later benches applied it

Of those, 1 referred to

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