Supreme Court · 2006 INSC 790 · Decided 7 November 2006
Commercial Taxes Officer, Jodhpur v. M/S. Vishnu Metals
- Court
- Supreme Court of India
- Citation
- 2006 INSC 790 · [2006] SUPP. 8 S.C.R. 653
- Case number
- CIVIL APPEAL No. 4944/2001
- Decided
- 7 November 2006
- Bench
- ASHOK BHAN, ALTAMAS KABIR, DALVEER BHANDARI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Rajasthan Sales Tax Act, 1954; Section 4(2)/Sales Tax New Incentive Scheme for Industries, 1989; Clause 26: A B Assessee manufacture steel sheets-Claiming exemption from payment C of sales tax in terms of Sales Tax Incentive Scheme on ground of increase in production-Taking into account job-work exemption -Held: Tax exemption as provided under the Incentive Scheme requires actual production of the unit/goods in question-Both the Rajasthan Tax Board and the High Court D erred in proceeding on the basis of presumption, that the job work undertaken by the assessee is similar in nature
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