ASSOCIATED TANNERS VIZIANAGRAM, A.P. v. COMMERCIAL TAX OFFICER, VIZIANAGRAM, ANDHRA PRADESH & ORS

Citation: [1986] 1 S.C.R. 969

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

The lvy by the State Act is in consonance with the scheme of Central Act; By sub-section (2) of section 8 of the Central Act, the tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in tl")....

Judgment text

The lvy by the State Act is in consonance with the scheme of Central Act; By sub-section (2) of section 8 of the Central Act, the tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in tl")....