1998 INSC 0722
SUPREME COURT OF INDIA
Salim & Co.
Vs.
State of Orissa
C.A.No.5315 of 1995

                                        (S.P.Bharucha and V.N.Khare JJ.)
                                                      16.09.1998
                                                       ORDER

The Text below is only a summarized version of the order pronounced
Assessee purchases pulses and produces dal therefrom. Assessee enjoys exemption from tax on
purchase of pulse. Whether assessee entitled to benefit of exemption granted under notification
issued under 1947 Act. Supreme Court held that exemption was only available when pulses from
which dal was obtained have met tax under said Act.