Supreme Court · 2023 INSC 20 · Decided 9 January 2023
Amd Industries Limited (Earlier Known As M/S. Ashoka Metal Decor PVT. LTD.) v. Commissioner of Trade Tax, Lucknow & Anr
- Court
- Supreme Court of India
- Citation
- 2023 INSC 20 · [2023] 1 S.C.R. 1035
- Case number
- CIVIL APPEAL No. 108/2013
- Decided
- 9 January 2023
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P Trade Tax Act - s.4-A(5) - Whether for the goods, manufactured by use of modern technologies can be said to be "diversification", and manufacturing of the goods of a nature different from the goods manufactured earlier if entitles exemption from trade tax provided u/s.4-A(5) - Held: In case of "diversification" the goods manufactured by diversification shall be different from the goods manufactured before such diversification - In the present case, the earlier product being manufactured by the
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