Supreme Court of India
Acc Ltd. v. State of Kerala
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What the Court ordered
In view of the aforesaid analysis, the appeals, being devoid of merit, are dismissed.
Judgment, page 8
From the headnote
Kera/a General Sales Tax Act, 1963 - s.5(2) - Appellant assessee entered into agreement with Cochin Cement Ltd. (CCL) in terms of which CCL was to manufacture cement using rmv materials supplied by appellant and such cement was to be marketed by appellant in its own brand name - Plea of appellant that its agreement with CCL was covered .under s.5(2) and sale effected by CCL was first sale whereas appellants sale was second sale, therefore appellant was entitled for exemption - Held: s.5(2) is an expression of the legislative intention that sales at the hands of the brand name holder and
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