Supreme Court · 1986 INSC 45 · Decided 18 March 1986
Chunni Lal Parshadi Lal v. Commissioner of Sales Tax, U.P., Lucknow
- Court
- Supreme Court of India
- Citation
- 1986 INSC 45 · [1986] 1 S.C.R. 891
- Case number
- CIVIL APPEAL No. 162/1974
- Decided
- 18 March 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
LAL PARSllAlll LAL v. <n!llISSIONER ()F SALES TAX, U.P., LUCKNOW MARCH 18, 1986 [R. S. PATHAK AND SABYASACHI MUKl!ARJl, JJ. ) Uttar Pradesh Sales Tax Act, 1948; s.3AA and Uttar Pradesh Sales Tax Rules, 1948, Rule 12-A - Sale of goods by· dealer deemed to be a sale to the consumer - of Act and makes effective provisions of Act to be preferred. The turnover of cotton yarn wlis taxable under a.3-AA of the U.P. Sales Tax Act, 1948 at the point ·of sale of the coosumers. The assessee, a dealer in cotton yarn, in. the assess,,..nt year 1960-1961 was granted exemption on
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