Supreme Court · 1981 INSC 131 · Decided 28 July 1981
Annapurna Biscuit Manufacturing CO., Kanpur v. Commissioner of Sales Tax, U.P., Lucknow
- Court
- Supreme Court of India
- Citation
- 1981 INSC 131 · [1982] 1 S.C.R. 149
- Case number
- CIVIL APPEAL No. 3133/1979
- Decided
- 28 July 1981
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH, V. BALAKRISHNA ERADI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
BISCUIT MANUFACTURING CO., KANPUR v. COMMISSION~ R OF SALES U.P., LUCKNOW July 28, 1981 TAX, (R.S. PATHAK E.S. VENKATARAMIAH AND V. BALAKRISHNA ERADI, JJ.J 149 A 8 U.P. Sales Tax Act, 1948 (Act XV of 1948) and Notification dated 6th C OctoberJ 1971 issued under section J.A (2) of the Act Dismissing the appeal, the Court D HELD: I. In the context and background of the notification "biscuit" cannot be treated as "cooked food". In the Hindi text of the notification, issued contemporaneously with the English version, the words (qcpp::rr ~T -+ft\ifOf)
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