Supreme Court of India

Mahalakshmi Oil Mills Etc. Etc. v. State of Andhra Pradesh & Ors.

Neutral citation

Reported as [1988] SUPP. 2 S.C.R. 1088

Bench Sabyasachi Mukharji and S. Ranganathan JJ.

Decided 14 September 1988

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

For the reasons discussed above, we affirm the view taken by the High Court and dismiss these appeals and petitions.

Judgment, page 10

From the headnote

c I) Andhra Pradesh General Sales Tax Act, 1957: Section 8 and Fourth Schedule Entry 7-'Tobacco or any form oftobacco'-Whether includes 'tobacco seeds'-Whether exempted from tax. The appellant-assessee had claimed before the Andhra Pradesh High Court that tobacoo seed oil and tobacco seed cake, being forms of tobacco, were entitled to exemption under section 8, read with entry 7 of the Fourth Schedule, of the Andhra Pradesh General Sales Tax Act, 1957, which confers exemption-from sales tax in respect of certain goods including 'tobacco'. The petitioners in the writ petitions have claimed the

Where later benches applied it

2026 N. Manoharan v. The Adminsitrative Officer referred to
2023 M/s Trimurthi Fragrances (p) Ltd. Thr. its Director Shri Pradeep Kumar Agrawal v. Govt. of N.C.T. of Delhi through its Principal Secretary (finance) and Ors. referred to
2022 M/s Trimurthi Fragrances (p) Ltd. through its Director Shri Pradeep Kumar Agrawal v. Government of N.C.T. of Delhi through its Principal Secretary (finance) & Ors. referred to
2019 Pioneer Urban Land and Infrastructure Limited & Anr. v. Union of India & Ors. referred to
2014 Hardeep Singh v. State of Punjab & Ors. referred to

Of those, 5 referred to

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