Supreme Court · 1996 INSC 305 · Decided 23 February 1996
Commercial Tax Officer and ORS. v. Emkay Investments PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 305 · [1996] 2 S.C.R. 1026
- Case number
- CIVIL APPEAL No. 3848/1996
- Decided
- 23 February 1996
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
TAX OFFICER AND ORS. v. EMKA Y INVESTMENTS PVT. LTD. FEBRUARY 23, 1996 H [B.P. JEEVAN REDDY AND K.S. PARIPOORNAN, JJ.) West Bengal Sales Tai Rules, 1941: Rule 3(66a)-New industly exempt from payment of sales-ttD."-ln C respect of a p01tion of its products, the manufacturer using the brand decl01ing that the manufacturer entitled to exemption in respect of all its products--On appeal, held, the manufacturer not entitled to the benefit of the exemption for which trade mark D or brand name of an existing industrial unit is used-Howeve1; in respect of its other produ_cts it is
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