Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Entry 8 ] and ss. 5 1957 - Second schedule [Part S 6B - Exemption from sales tax - Polished and unpolished granite stones and Tiles - Assessing authority allowed exemption on polished granite stone but later re-opened the assessment Karnataka Sales Tax Act Entry 17 (i) and Part T |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Karnataka Sales Tax Act, 1957 - Second schedule [Part S, Entry 17 (i) and Part T, Entry 8 ]; and ss. 5, 6B - Exemption from sales tax - Polished and unpolished granite stones and Tiles - Assessing authority allowed exemption on polished granite stone but later re-opened the assessment - On reassessment, Assessing authority disallowed exemption on ground that polished and unpolished granite stones have separate entries in the Entry 17 (i) of part S of second schedule - Propriety of - Held: There is a distinction between polished granite stone or slabs and tiles - If a polished granite stone is used in a building for any purpose, it will come under Entry 17(i) of Part S of the second schedule, but if it is a tile, which comes into existence by different process, a new and distinct commodity emerges - The process involved is extremely relevant - That aspect has not been gone into - The Assessing Officer while framing the assessment order has referred to Entry 17(i) of Part S but without any elaboration on Entry 8 which carves out tiles as a different commodity - A finding has to be arrived at by carrying out due enquiry, without which, a final conclusion cannot be reached - Matter accordingly remitted back to Assessing officer for re-adjudication. |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2016 INSC 967 |
Petitioner | The Additional Commissioner Of Commercial Taxes, Bangalore |
Respondent | Ayili Stone Industries Etc. Etc. |
SCR | [2016] 11 S.C.R. 129 |
Judgement Date | 2016-10-18 |
Case Number | 1983-2039 |
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