Supreme Court · 1987 INSC 260 · Decided 22 September 1987
Advance Bricks Company v. Assessing Authority, Rohtak & ANR.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 260 · [1988] 1 S.C.R. 272
- Case number
- CIVIL APPEAL No. 2375/1987
- Decided
- 22 September 1987
- Bench
- RANGANATH MISRA, M.M. DUTT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
BRICKS COMPANY v. ASSESSING AUTHORITY, ROHTAK & ANR. SEPTEMBER 22, 1987 [RANGANATH MISRA AND MURARI MUHON DUTT, JJ.) Haryana General Sales Tax Act, 1973: ss. 15 & 18---State Government Notification of 1973-'Sun dried bricks'-Whether 'bricks'-Whetherexigible to sales tax., The named goods, of which brick was one. The appellant, a registered dealer claimed deduction of a certain sum out of the gross D turnover in respect of assessment of sales-tax for the accounting period 1981-82, on the ground that be bad purchased sun-dried bricks on payment of sales tax under the Act
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