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Petitioner: CANDRA EXPORTS and others VS Respondent: STATE OF KARNATAKA and another
Court Name: Supreme Court of India Judge(s): P. N. Bhagwati, V. Khalid, G. L. Oza Title: CANDRA EXPORTS and others vs STATE OF KARNATAKA and another Case No.: Civil Appeals-Nos. 221 to 231 (M) of 1986 Date of Judgment:1986-07-21 Reported As: 1989 PTD 76 Result: Appeals allowed
JUDGMENT
JUDGMENT ' P.N. BHAGWATI, C.J.-- In view of the judgment delivered by us today in Civil Appeal No,220(NT) of 1986 (reported in AIR 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.