The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates
In the result, all the Tax Revision
ITTA/191/2008HC Telangana23 Mar 2016
Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner
For Respondent: Sri T.C.D.Sekhar, GP for Commercial Tax
Section 22
…ars of its going into production and were sold within that period. As pointed out hereinbefore, the exemption was not with reference to goods but with reference to the unit manufacturing the goods. 12. \n International Cotton Corpn. (P) Ltd. v. C.T.O. [(1975) 3 SCC 585 : 1975 SCC (Tax) 78] , a Bench of this Court comprising four learned Judges observed that “the object of sub-section (2-A) of Section 8 is to exempt transaction of sale of any goods if they are wholly exempt from tax under the assessees was a 52 RNT, J & HN, J TREVC. No. 83 of 2008 & batch sales tax law of the appropriate State and make the said…