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Supreme Court of India

State of Karnataka v. B. Raghurama Shetty Etc.

Neutral citation
Reported as [1981] 3 S.C.R. 280
Bench V.D. Tulzapurkar J.
Decided 24 March 1981

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.

4 Supreme Court benches have cited this judgment.

What the Court ordered

In the result these appeals are allowed, the judgments of the High Court against which these appeals are filed are set aside and the turnover in question in each case is held to be taxable under section 6(i) of the Act.

Judgment, page 8

From the headnote

Karnataka Sales Tax Act, 1957 Section 6(i) Paddy-and rice-Whether distincl commodities-Milling of Paddy-whether involves manufacturing process-Con­ sumption-meaning of. The assessees (respondents) are the owners of rice mills and are registered dealers under the Karnataka Sales Tax Act, J 957. In the course of their business, they purchase paddy and after milling paddy, sell the resultant rice. During the assessment years, fhe assessees purchased paddy from agriculturists who were not liable to pay sales tax. 1 he assessing authority under the Act levied on the assessee in each of these cases

Where later benches applied it

Of those, 4 mentioned

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