Supreme Court · 2000 INSC 21 · Decided 18 January 2000
Commissioner of Sales Tax, M.P. v. Madhya Bharat Papers LTD.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 21 · [2000] 1 S.C.R. 262
- Case number
- CIVIL APPEAL No. 2954/1997
- Decided
- 18 January 2000
- Bench
- S.P. BHARUCHA, R.C. LAHOTI, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF SALES TAX, M.P. v. MADHYA BHARAT PAPERS LTD. JANUARY 18, 2000 [S.P. BHARL'CHA R.C. LAHOTI A'.'ID N. SANTOSH HEGDE, JJ.) Central Sales Tax Act, 1956: Sales Tax-Exemption-State CJovernment Notification issued under s. C 8(5) exempted cenain dealers from sales tax under the Act in respect Act-It is immaterial whether registration is under s. 7(1) or s.7(2}-Liability to pay tax arose on commencement of D production and business-Hence, a deala registered only under s.7(2) is also entitled for exemption from sales tax-M.P. Government Notification No. A3-41-81(3 l)-ST-V dated
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