THE DEPUTY COMMISSIONER OF AGRICULTURAL INCOME TAX & SALES TAX, ERNAKULAM v. INDIAN EXPLOSIVES LTD

Citation: [1985] SUPP. 2 S.C.R. 623

Court: Supreme Court of India

Bench: V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA

Case summary

The contention was negatived by the assessing authority as also by the Appellate Assistant Collllllissioner but the Appellate Tribunal in second appeal accepted the contention and held that the disputed turnover in esch yesr was not taxable.

Judgment text

The contention was negatived by the assessing authority as also by the Appellate Assistant Collllllissioner but the Appellate Tribunal in second appeal accepted the contention and held that the disputed turnover in esch yesr was not taxable.