Supreme Court · 1973 INSC 33 · Decided 22 February 1973
Avadh Sugar Mills LTD. v. The Sales Tax Officer, Sitapur & Another
- Court
- Supreme Court of India
- Citation
- 1973 INSC 33 · [1973] 3 S.C.R. 546
- Case number
- CIVIL APPEAL No. 1352/1970
- Decided
- 22 February 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
LTD. v. THE SALES TAX OFF1CER, SITAPUR & ANOTHER February 22. 1973 .[K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA, JJ:] U. P. Sales Tax Act 1948-Purchase tax on oilseeds-Groundnuts .whether oilseeds. The petitioner appellant purchased groundnuts mostly from cultiva· tors for UJ'. Sales Tax Act. The Allahabad High Court rejected the con­ tention. In appeal by certificate, HELD : In fipding out the tru~ meaning of term 'oilseeds' found in ·the Sales·T'llX law in question the Co.urt must refer not to tl\i! dictionary meaning but the meaning ascribed
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