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1994 (9) TMI 296 - SC - VAT and Sales TaxInterpretation of the words "either consumes such goods in the manufacture of other goods for sale or otherwise"-which occur in section 6-A of the Andhra Pradesh General Sales Tax Act, 1957, as well as several other State enactments imposing purchase tax. Held that:- It is true that the Andhra Pradesh Legislature has intervened and amended the aforesaid clause in section 6-A by introducing the word "them" before the word "otherwise" thus making its meaning clear. The said amendment is indicative of legislative intent that the view taken in Ganesh Prasad Dixit [1969 (2) TMI 128 - SUPREME COURT OF INDIA] is the correct one. Be that as it may, it is not brought to our notice that other State Legislature have brought about similar amendments. The controversy, therefore, survives and is bound to arise under one or the other State enactment.
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