Supreme Court of India
Sri Venkateswara Rice, Ginling & Groundnut Oil Mill Contractors Co. & Ors. v. State of Andhra Pradesh & Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
Andhra Prad""h General Sales Tax Act, 1956, Sch. Ill, item 6, and Central Sales Tax Act (74 of 1956), ss. 14 and 15-Purchase of ground nut by mUlers-Used for extracting oil and re-sale-Liability to purchase tax. Practice and Procedure-Division Bench of High Court ignoring earlier decision oj q,nother Division Bench-Propriety. Under ss. 14 and 15 of the Central Sales Tax Act, 1956, groundnut is one of the 'declared goods' and a State is not empowered to levy purchase tax of more than 3 % on the turnover, and further the tax cannot be levied at more than one stage. Under s .. 6 of the Andhra
Where later benches applied it
Of those, 1 relied on
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