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
…ates where under the Sales Tax Act of the State the sale transactions are chargeable to tax at a lower rate though it is true, the point raised and determined in that case was a different one. In our respectful opinion, the decision m Indian Aluminium [(1976) 4 SCC 27 ; 1976 SCC (Tax) 437] which was a decision rendered by a Bench of three learned Judges was binding upon the Bench which decided the Pine Chemicals [(1992) 2 SCC 683] . (This Bench too comprised three learned Judges.) It is, however, interesting to notice that when the above two decisions were brought to the notice of the Bench, it referred to the ra…
