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DEPUTY COMMISSIONER OF SALES TAX (LAW) BOARD OF REVENUE (TAXES) v. M-S. PADINJARKARA AGENCIES

Citation: [1985] 3 S.C.R. 1074

Court: Supreme Court of India

Bench: P.N. BHAGWATI, RANGANATH MISRA

Case summary

i right in taking the view that the purchases made by the assessee prior to 30th June 1974 were taxable at the rate of 3%.

Judgment text

i right in taking the view that the purchases made by the assessee prior to 30th June 1974 were taxable at the rate of 3%.