IMPORTANTPurchase Tax - The fact that the bottles in question are subject to sales tax when sold as liquor containers does not exempt them from purchase tax liability. The imposition of sales tax at the time of sale does not remove these items from the scope of purchase tax.A. Tamil Nadu General Sal...

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NIRMAL KUMAR PARSAN vs. COMMISSIONER OF COMMERCIAL TAXES

Judgement Date : january/2020, Citation : 2020 Latest Caselaw 55 SC

Headnote :

IMPORTANTSales Tax - The sale of goods imported from a foreign country, which are unloaded on the land of the State of West Bengal and stored in a bonded warehouse without the payment of customs duty, to foreign-bound ships as \"ship stores\" can be considered a sale within the territory of the Stat...

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GREAT EASTERN SHIPPING CO. LTD. vs. STATE OF KARNATAKA

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1193 SC

Headnote :

A. Under Article 366(29A)(d) of the Constitution of India and Section 5C of the Karnataka Sales Tax Act, 1957, the transfer of the right to use a tug is considered a deemed sale. In this case, contractors \'let\' and charterers \'hire\' a goods vessel for a duration of six months. The term \'let\' i...

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Jindal Stainless Ltd.& ANR. Vs. State of Haryana & Ors. [11th NOVEMBER, 2016]

Judgement Date : november/2016, Citation : 2016 Latest Caselaw 801 SC

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State of West Bengal and Others Vs. Calcutta Club Limited [May 04, 2016]

Judgement Date : may/2016, Citation : 2016 Latest Caselaw 343 SC

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M/s. Electro Optics (P) Ltd. Vs. State of Tamil Nadu [February 26, 2016]

Judgement Date : february/2016, Citation : 2016 Latest Caselaw 196 SC

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M/S. Meridian Industries Ltd. Vs. Commissioner of Central Excise [OCTOBER 27, 2015]

Judgement Date : october/2015, Citation : 2015 Latest Caselaw 723 SC

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M/S. Nagarjuna Constn. Co. Ltd. Vs. Government of India & ANR. [November 9, 2012]

Judgement Date : november/2012, Citation : 2012 Latest Caselaw 644 SC

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Godrej Industries Ltd. Vs. D.G Ahire Asstt Coll.Of Cent.Ex. & ANR. [2008] INSC 1063 (9 July 2008)

Judgement Date : july/2008, Citation : 2008 Latest Caselaw 566 SC

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M/S Gammon India Ltd. Vs. Spl. Chief Secretary & Ors [2006] Insc 81 (16 February 2006)

Judgement Date : february/2006, Citation : 2006 Latest Caselaw 81 SC

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State of Andhra Pradesh Vs. M/S Kone Elevators (India) Ltd [2005] INSC 107 (17 February 2005

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 107 SC

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State of Maharashtra Vs. M/S. Bradma of India Ltd [2005] INSC 103 (16 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 103 SC

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State of Andhra Pradesh & ANR Vs. M/S. Rashtriya Ispat Nigam Ltd. [2002] INSC 113 (6 March 2002)

Judgement Date : march/2002, Citation : 2002 Latest Caselaw 113 SC

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M/S. Hindustan Shipyard Ltd. Vs. State of Andhra Pradesh [2000] INSC 365 (20 July 2000)

Judgement Date : july/2000, Citation : 2000 Latest Caselaw 362 SC

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State of Tamil Nadu & ANR Vs. Board of Trustee of The Port of Madras [1999] INSC 102 (26 March 1999)

Judgement Date : march/1999, Citation : 1999 Latest Caselaw 102 SC

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Vasavadatta Cements Vs. State of Karnataka & ANR [1996] INSC 92 (18 January 1996)

Judgement Date : january/1996, Citation : 1996 Latest Caselaw 90 SC

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M/S. Union Carbide India Ltd. Vs. State of Andhra Pradesh [1995] INSC 181 (20 March 1995)

Judgement Date : march/1995, Citation : 1995 Latest Caselaw 178 SC

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Bengal Iron Corporation & ANR Vs. Commercial Tax Officer & Ors [1993] INSC 234 (27 April 1993)

Judgement Date : april/1993, Citation : 1993 Latest Caselaw 230 SC

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Hotel Balaji & Ors Vs. State of Andhra Pradesh & Ors [1992] INSC 214 (22 October 1992)

Judgement Date : october/1992, Citation : 1992 Latest Caselaw 214 SC

Headnote :

The constitutional validity of Section 15B of the Gujarat Sales Tax Act, Section 3-AAAA of the Uttar Pradesh Sales Tax Act, and Section 6A of the Andhra Pradesh General Sales Tax Act has been contested in the current Appeals, Writ Petitions, Special Leave Petitions (SLPs), and Transferred cases.Sect...

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Sri Doki China Guruvulu Son & Co. & ANR Vs. Govt. of Andhra Pradesh & ANR [1989] INSC 375 (7 December 1989)

Judgement Date : december/1989, Citation : 1989 Latest Caselaw 375 SC

Headnote :

According to item 14 of the Second Schedule of the Andhra Pradesh General Sales Tax Act, 1957, tamarind was liable for sales tax at the point of first purchase in the State, regardless of whether it was bought within or outside the State. However, following an amendment to the Act by Act 19 of 1986,...

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Raj Steel & Ors Vs. State of A.P. & ANR [1989] INSC 193 (16 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 193 SC

Headnote :

The appellants in several of the appeals are either manufacturers or dealers of beer, while those in the other appeals are manufacturers or dealers of cement.The appellants submitted writ petitions to the Andhra Pradesh High Court contesting the assessments made under the Andhra Pradesh General Sale...

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Snow White Industrial Corporation, Madras Vs. Collector of Central Excise, Madras [1989] INSC 149 (28 April 1989)

Judgement Date : april/1989, Citation : 1989 Latest Caselaw 149 SC

Headnote :

The appellants, a partnership firm engaged in manufacturing in Madras, entered into a contract with a Calcutta-based company to sell their products through the company\'s sales network across all Indian states. In this contract, the appellants were designated as the \'manufacturer\' and the company...

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Mahalakshmi Oil Mills Vs. State of Andhra Pradesh & Ors [1988] INSC 278 (14 September 1988)

Judgement Date : september/1988, Citation : 1988 Latest Caselaw 275 SC

Headnote :

The appellant-assessee argued before the Andhra Pradesh High Court that tobacco seed oil and tobacco seed cake, as derivatives of tobacco, should be exempt from sales tax under section 8, in conjunction with entry 7 of the Fourth Schedule of the Andhra Pradesh General Sales Tax Act, 1957, which prov...

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Indian Cement & Ors Vs. State of Andhra Pradesh & Ors [1988] INSC 5 (12 January 1988)

Judgement Date : january/1988, Citation : 1988 Latest Caselaw 5 SC

Headnote :

The State of Andhra Pradesh, exercising the powers granted under sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957, issued an order on January 27, 1987, to lower the tax rate on the sale of cement to manufacturing units of cement products within the State. On the same da...

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The State of Andhra Pradesh Vs. Nav Swadeshi Oil Mills [1987] INSC 313 (3 November 1987)

Judgement Date : november/1987, Citation : 1987 Latest Caselaw 312 SC

Headnote :

Sub-section (2) of section 9 of the Central Sales Tax Act, 1956 stipulates that the assessment procedure outlined in the general sales tax law of the relevant State is applicable to assessments conducted under the Central Act. Section 13 of the Andhra Pradesh General Sales Tax Act, 1957 mandates tha...

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Madras Marine & Co. Vs. State of Madras [1986] INSC 137 (16 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 137 SC

Headnote :

The appellant company involved in Civil Appeal No. 642 of 1974 operated as a ship chandler, importing goods from abroad and storing them in a bonded warehouse in accordance with the provisions of the Customs Act, 1962. This warehouse was jointly controlled by the Customs Department and the importers...

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Associated Tanners Vizianagram, A.P. Vs. Commercial Tax Officer, Vizianagram, Andhra Pradesh & Ors [1986] INSC 43 (18 March 1986)

Judgement Date : march/1986, Citation : 1986 Latest Caselaw 43 SC

Headnote :

According to item 9(b) of the third Schedule of the Andhra Pradesh General Sales Tax Act, 1957, sales tax is applicable on tanned hides and skins (which were not taxed as untanned hides and skins) when purchased by a manufacturer in the State at the point of purchase by the manufacturer, and in all...

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Mc Dowell & Company Limited Vs. The Commercial Tax Officer [1985] INSC 91 (17 April 1985)

Judgement Date : april/1985, Citation : 1985 Latest Caselaw 91 SC

Headnote :

The term \"excise duty\" as outlined in section 2(10) of the A.P. Excise Act, 1968, is applicable to the production of liquor, and manufacturers are prohibited from removing liquor from the distillery until the excise duty mandated by the Act has been settled. Buyers of Indian liquor from the appell...

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Dr. Kohli & Ors Vs. Atul Products Ltd. [1985] INSC 23 (12 February 1985)

Judgement Date : february/1985, Citation : 1985 Latest Caselaw 23 SC

Headnote :

The respondent owned a factory that had been engaged in the production of dyes, chemicals, and pharmaceuticals for several years. The Finance Act of 1961 added \'synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process\' as Item 14D in th...

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Alladi Venkateswarlu & Ors Vs. Govt. of Andhra Pradesh & ANR [1978] INSC 46 (21 February 1978)

Judgement Date : february/1978, Citation : 1978 Latest Caselaw 46 SC

Headnote :

Section 5 of the Andhra Pradesh General Sales Tax Act, 1957 governs the taxation of sales or purchases of goods. According to S. 5(1), every dealer (excluding casual traders and agents of non-resident dealers) with a total turnover of Rs. 25,000 or more, as well as every agent of a non-resident deal...

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Vishnu Agencies (Pvt.) Ltd. Vs. Commercial Tax Officer & Ors [1977] INSC 240 (16 December 1977)

Judgement Date : december/1977, Citation : 1977 Latest Caselaw 240 SC

Headnote :

The Cement Control Order, established under the West Bengal Cement Control Act, 1948, prohibits the storage for sale, sale, and purchase of cement by sellers and consumers unless it adheres to the conditions outlined in a license issued by an authorized officer. Additionally, it stipulates that no i...

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Murarilal Sarawagi Vs. The State of Andhra Pradesh [1976] INSC 329 (15 December 1976)

Judgement Date : december/1976, Citation : 1976 Latest Caselaw 329 SC

Headnote :

According to item 1 in the Second Schedule of the Andhra Pradesh General Sales Tax Act of 1957, manganese ore is subject to taxation at the point of sale by the final dealer purchasing within the State.The appellants sell manganese ore to the Mines and Minerals Trading Corporation (MMTC), which then...

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Joint Director of Food, Visakapatnam Vs. The State of Andhra Pradesh [1976] INSC 159 (27 July 1976)

Judgement Date : july/1976, Citation : 1976 Latest Caselaw 159 SC

Headnote :

The Joint Director of Food located at the Port of Visakhapatnam sold food grains and fertilizers to the Andhra Pradesh State and other states at prices set by the Central Government. The Sales Tax Officer of Andhra Pradesh levied taxes under the Andhra Pradesh General Sales Tax Act, 1957, for intra-...

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State of Orissa Vs. M/S. Dinabandhu Sahu & Sons [1976] INSC 88 (30 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 88 SC

Headnote :

According to section 14(vi) of the Central Sales Tax Act, 1956, certain goods deemed to be of special significance in inter-State trade and commerce include oil seeds. This refers to seeds that produce non-volatile oils intended for human consumption or industrial use, as well as volatile oils prima...

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Board of Revenue Vs. A. M. Ansari [1976] INSC 55 (17 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 55 SC

Headnote :

According to the sale terms and conditions, the respondents, who were the highest bidders at an auction for forest produce, were required to pay stamp duty on the agreements they were to execute, treating them as leases of immovable property under Article 31(c) of the Indian Stamp Act, 1899. They we...

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Jonnala Narasimharao & Co. & Ors Vs. State of Andhra Pradesh & Ors [1971] INSC 108 (5 April 1971)

Judgement Date : april/1971, Citation : 1971 Latest Caselaw 108 SC

Headnote :

The appellants operated as Commission Agents for jaggery in Andhra Pradesh, facilitating the sale of jaggery while charging a nominal commission for their services and providing accounts to their Principals regarding these sales. Every buyer was clearly informed that they were purchasing jaggery fro...

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Andhra Sugars Ltd. & ANR Vs. State of Andhra Pradesh & Ors [1967] INSC 228 (29 September 1967)

Judgement Date : september/1967, Citation : 1967 Latest Caselaw 228 SC

Headnote :

Under the Andhra Pradesh (Regulation of Supply and Purchase) Act of 1961, sugar factory operators were required to purchase sugarcane from cane growers in accordance with the directives of the Cane Commissioner. Section 21 of the Act granted the State Government the authority to impose a tax on suga...

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State of Mysore Vs. Yaddalam Lakshminarasimhaiah Setty and Sons [1964] INSC 261 (10 November 1964)

Judgement Date : november/1964, Citation : 1964 Latest Caselaw 261 SC

Headnote :

The assessee was a dealer in power loom textiles based in Mysore. His turnover from inter-state trade was assessed and taxed by the Commercial Tax Officer under section 9 of the Central Sales Tax Act, 1954, prior to its amendment in 1958. This order was confirmed by the Deputy Commissioner of Commer...

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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738

Central Acts Categories

Supreme Court (SC) Judgements on Andhra Pradesh General Sales Tax Act, 1957

List of Judgements

C.T. Kochouseph Vs. State of Kerala and Anr. Etc.

Commisssioner of Customs, Central Excise and Service Tax, Hyderabad Vs. Ashwani Homeo Pharmacy

Commissioner of Customs, Central Excise &amp; Service Tax Vs. Suzlon Energy Ltd.

The Commercial Tax Officer &amp; Ors. Vs. Neeraja Pipes Pvt. Ltd.

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

M/s. Total Environment Building Systems Pvt. Ltd. Vs. The Deputy Commissioner of Commercial Taxes &amp; Ors.

COMMERCIAL TAX OFFICER AND ANR. vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED

NIRMAL KUMAR PARSAN vs. COMMISSIONER OF COMMERCIAL TAXES

GREAT EASTERN SHIPPING CO. LTD. vs. STATE OF KARNATAKA

Jindal Stainless Ltd.& ANR. Vs. State of Haryana & Ors. [11th NOVEMBER, 2016]

State of West Bengal and Others Vs. Calcutta Club Limited [May 04, 2016]

M/s. Electro Optics (P) Ltd. Vs. State of Tamil Nadu [February 26, 2016]

M/S. Meridian Industries Ltd. Vs. Commissioner of Central Excise [OCTOBER 27, 2015]

M/S. Nagarjuna Constn. Co. Ltd. Vs. Government of India & ANR. [November 9, 2012]

Godrej Industries Ltd. Vs. D.G Ahire Asstt Coll.Of Cent.Ex. & ANR. [2008] INSC 1063 (9 July 2008)

M/S Gammon India Ltd. Vs. Spl. Chief Secretary & Ors [2006] Insc 81 (16 February 2006)

State of Andhra Pradesh Vs. M/S Kone Elevators (India) Ltd [2005] INSC 107 (17 February 2005

State of Maharashtra Vs. M/S. Bradma of India Ltd [2005] INSC 103 (16 February 2005)

State of Andhra Pradesh & ANR Vs. M/S. Rashtriya Ispat Nigam Ltd. [2002] INSC 113 (6 March 2002)

M/S. Hindustan Shipyard Ltd. Vs. State of Andhra Pradesh [2000] INSC 365 (20 July 2000)

State of Tamil Nadu & ANR Vs. Board of Trustee of The Port of Madras [1999] INSC 102 (26 March 1999)

Vasavadatta Cements Vs. State of Karnataka & ANR [1996] INSC 92 (18 January 1996)

M/S. Union Carbide India Ltd. Vs. State of Andhra Pradesh [1995] INSC 181 (20 March 1995)

Bengal Iron Corporation & ANR Vs. Commercial Tax Officer & Ors [1993] INSC 234 (27 April 1993)

Hotel Balaji &amp; Ors Vs. State of Andhra Pradesh &amp; Ors [1992] INSC 214 (22 October 1992)

Sri Doki China Guruvulu Son &amp; Co. &amp; ANR Vs. Govt. of Andhra Pradesh &amp; ANR [1989] INSC 375 (7 December 1989)

Raj Steel &amp; Ors Vs. State of A.P. &amp; ANR [1989] INSC 193 (16 May 1989)

Snow White Industrial Corporation, Madras Vs. Collector of Central Excise, Madras [1989] INSC 149 (28 April 1989)

Mahalakshmi Oil Mills Vs. State of Andhra Pradesh &amp; Ors [1988] INSC 278 (14 September 1988)

Indian Cement &amp; Ors Vs. State of Andhra Pradesh &amp; Ors [1988] INSC 5 (12 January 1988)

The State of Andhra Pradesh Vs. Nav Swadeshi Oil Mills [1987] INSC 313 (3 November 1987)

Madras Marine &amp; Co. Vs. State of Madras [1986] INSC 137 (16 July 1986)

Associated Tanners Vizianagram, A.P. Vs. Commercial Tax Officer, Vizianagram, Andhra Pradesh &amp; Ors [1986] INSC 43 (18 March 1986)

Mc Dowell &amp; Company Limited Vs. The Commercial Tax Officer [1985] INSC 91 (17 April 1985)

Dr. Kohli &amp; Ors Vs. Atul Products Ltd. [1985] INSC 23 (12 February 1985)

Alladi Venkateswarlu &amp; Ors Vs. Govt. of Andhra Pradesh &amp; ANR [1978] INSC 46 (21 February 1978)

Vishnu Agencies (Pvt.) Ltd. Vs. Commercial Tax Officer &amp; Ors [1977] INSC 240 (16 December 1977)

Murarilal Sarawagi Vs. The State of Andhra Pradesh [1976] INSC 329 (15 December 1976)

Joint Director of Food, Visakapatnam Vs. The State of Andhra Pradesh [1976] INSC 159 (27 July 1976)

State of Orissa Vs. M/S. Dinabandhu Sahu &amp; Sons [1976] INSC 88 (30 March 1976)

Board of Revenue Vs. A. M. Ansari [1976] INSC 55 (17 March 1976)

Jonnala Narasimharao &amp; Co. &amp; Ors Vs. State of Andhra Pradesh &amp; Ors [1971] INSC 108 (5 April 1971)

Andhra Sugars Ltd. &amp; ANR Vs. State of Andhra Pradesh &amp; Ors [1967] INSC 228 (29 September 1967)

State of Mysore Vs. Yaddalam Lakshminarasimhaiah Setty and Sons [1964] INSC 261 (10 November 1964)

State Bare Acts

Commissioner of Customs, Central Excise & Service Tax Vs. Suzlon Energy Ltd.

The Commercial Tax Officer & Ors. Vs. Neeraja Pipes Pvt. Ltd.

M/s. Total Environment Building Systems Pvt. Ltd. Vs. The Deputy Commissioner of Commercial Taxes & Ors.

Hotel Balaji & Ors Vs. State of Andhra Pradesh & Ors [1992] INSC 214 (22 October 1992)

Sri Doki China Guruvulu Son & Co. & ANR Vs. Govt. of Andhra Pradesh & ANR [1989] INSC 375 (7 December 1989)

Raj Steel & Ors Vs. State of A.P. & ANR [1989] INSC 193 (16 May 1989)

Mahalakshmi Oil Mills Vs. State of Andhra Pradesh & Ors [1988] INSC 278 (14 September 1988)

Indian Cement & Ors Vs. State of Andhra Pradesh & Ors [1988] INSC 5 (12 January 1988)

Madras Marine & Co. Vs. State of Madras [1986] INSC 137 (16 July 1986)

Associated Tanners Vizianagram, A.P. Vs. Commercial Tax Officer, Vizianagram, Andhra Pradesh & Ors [1986] INSC 43 (18 March 1986)

Mc Dowell & Company Limited Vs. The Commercial Tax Officer [1985] INSC 91 (17 April 1985)

Dr. Kohli & Ors Vs. Atul Products Ltd. [1985] INSC 23 (12 February 1985)

Alladi Venkateswarlu & Ors Vs. Govt. of Andhra Pradesh & ANR [1978] INSC 46 (21 February 1978)

Vishnu Agencies (Pvt.) Ltd. Vs. Commercial Tax Officer & Ors [1977] INSC 240 (16 December 1977)

State of Orissa Vs. M/S. Dinabandhu Sahu & Sons [1976] INSC 88 (30 March 1976)

Jonnala Narasimharao & Co. & Ors Vs. State of Andhra Pradesh & Ors [1971] INSC 108 (5 April 1971)

Andhra Sugars Ltd. & ANR Vs. State of Andhra Pradesh & Ors [1967] INSC 228 (29 September 1967)