1989 PLP 76 (PTD)
Messrs CANDRA EXPORTS and others Versus STATE OF KARNATAKA and another
| Citation | 1989 PLP 76 (PTD) |
| Forum / Court | Supreme Court of India |
| Bench Members | P.N. Bhagwati, CJ., V. Khalid and G.L. Oza, JJ |
| Parties | Messrs CANDRA EXPORTS and others Versus STATE OF KARNATAKA and another |
| Primary Law | Sales Tax |
Q1: What are the key laws and sections cited in 1989 PLP 76 (PTD)?
This judgment primarily cites: Sales Tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1989 PLP 76 (PTD)?
The case was heard and decided by the Supreme Court of India bench comprising: P.N. Bhagwati, CJ., V. Khalid and G.L. Oza, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1989 PLP 76 (PTD) (Messrs CANDRA EXPORTS and others Versus STATE OF KARNATAKA and another). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Purchases in course of export--Exemption--Purchases of shrimps, prawns and lobsters for fulfilling existing contracts of exports--Held, not liable to be included in taxable turnover. A I R 1986 SC 1809 fol.
Judgment & Decree
P.N. BHAGWATI, C.J.-- In view of the judgment delivered by us today in Civil Appeal No.220(NT) of 1986 (reported in A I R 1986 SC 1809), we allow the present appeals, set aside the judgment of the High Court and direct that the purchases of shrimps, prawns and lobsters made by the appellants for the purpose of fulfilling the existing contracts for export shall not be liable to be included in the taxable turnover of the appellants. The respondents will pay the cost of the appeals to the appellants. M.B.A./512/T Appeals allowed.