Supreme Court · 1980 INSC 181 · Decided 15 September 1980
Anand Swarup Maresh Kumar v. The Commissioner of Sales Tax
- Court
- Supreme Court of India
- Citation
- 1980 INSC 181 · [1981] 1 S.C.R. 707
- Case number
- CIVIL APPEAL No. 3345/1979
- Decided
- 15 September 1980
- Bench
- P.N. BHAGWATI, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
MARESH KUMAR v. THE COMMISSIONER OF SALES TAX September 15, 1980 [P. N. BHAGWATI AND E. S. VENKATARAMIAH JJ.J U. P. Sales Tax Act,' 1948, Section 3D & U. P. Krishi Utpadan !lfandi Adlzi­ niyam 1964, Sections 10 and 17 (iii) (b). Market fee payable under the Adhiniyam-Cannot be in turnover. Section 3D of the U. P. Sales Tax Act, 1948 provides for the levy of a tax ·On the turnover of purchase of goods by a dealer. Sub-section (4) provides that on the issue of a notification under sub-section (1), no tax shall be levied under any other section in respect of
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