Supreme Court of India
M/s. Brindavan Bangle Stores and Ors. v. The Assistant Commissioner of Commercial Taxes and Anr.
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2 Supreme Court benches have cited this judgment.
From the headnote
Kamataka Tox on Entry of Goods Act, 1979-Notification dated 30th April 1979-Entry 30 and Entry 54--Glass Bangles and plastic bangleJ-He/d : Covered and subject to Entry Tox at 2%. c The appellants are dealers in glass bangles. The Commissioner of Commercial Taxes, on 21st July 1992, in exercise of his powers under Section 12(7) of the Knmatalw Tax 1111 Entry of Goods Act, 1979 clarified at tile icstance 11( 11ne of the bangle merchants tbat glass bani:les and plastic bangles would be covered by Entry 30 and Entry 54 respectively of the Notification dated 30th April 1992 and would be subject
Authorities it was built on
Where later benches applied it
- 2013 Maharshi Mahesh Yogi Vedic Vishwavidyalaya v. State of M.P. & Ors.
- 2013 Prabhudas Damodar Kotecha & Ors. v. Manhabala Jeram Damodar & Anr.
Of those, 1 relied on · 1 referred to
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