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1981 (3) TMI 213 - SUPREME COURT
Whether the respondents - assessee are liable to pay purchase tax under section 6(i) of the Karnataka Sales Tax Act, 1957 on the turnover consisting of the price paid by them for purchasing paddy for the purpose of converting it into rice for sale, in their respective rice mills?
Held that:- Appeals are allowed, the judgments of the High Court against which these appeals are filed are set aside and the turnover in question in each case is held to be taxable under section 6(i) of the Act.