Supreme Court of India
M/s Malnad Areca Processing & Mktg. Ltd. v. The Dy. Commissioner of Commercial Taxes (assessment) and Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
Sales Tax: Karnataka Sales Tax Act, 1957 - ss. 5 and 6 - New c Industrial Policy, 1996 - Clause 5 - Sales Tax concession for new industrial units - Assessee purchasing arecanut from members-growers and selling it outside the State - Purchase tax leviab/e u/s 6 - Exemption - Entitlement of - Held: Not • entitled - Under the Notification, tax leviable u/s 5 on goods -~ manufactured and sold by industrial units is only exempted - Government order No. Cl. 30SPC.…
Where later benches applied it
Of those, 1 mentioned
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