Supreme Court of India
State of Kerala v. Attesee (agro Industrial Trading Corporation)
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the above reasons, we are of opinion, that the High Court was right in the view it took viz. that the scope of the exemption _j STATE OF KERALAv.
Judgment, page 18
From the headnote
Kera/a General Sales Tax Act-Section. 9 and Third Schedule Item 7-'Cotton fabrics'-Definition of-'As defined in Central Excises and Salt Act 1944'-Subsequent amendment of definition in Central Excises and Salt Act-Whether to be taken note of in construing defini tion of 'Cotton fabrics' in Sales Tax Act-PVC cloth-Exemption of from tax. Statutory Interpretation-Legislation by incorporation or reference--Principle of interpretation. Section 9 read with Third Schedule item 7 of the Kerala General Sales Tax Act 1963 granted exemption from sales tax to certain items including cotton fabrics.
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
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