Supreme Court · 1988 INSC 98 · Decided 7 April 1988
Commissioner of Sales Tax U.P. Lucknow, ETC. ETC. v. S/S Suresh Chand Jain, Tendu Leaves Dealer, Lalitpur, ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 98 · [1988] 3 S.C.R. 446
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 15054/1985
- Decided
- 7 April 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
TAX U.P. LUCKNOW, ETC. ~~ A ETC. v. SIS SURESH CHAND JAIN, TENDU LEAVES DEALER, LALITPUR, ETC. ETC. B APRIL 7, 1988 ...__ ~ ISABYASACHI MUKHARJI AND S. RANGANATHAN, JJ.) U.P. Sales Tax Act, 1948: Section 21-Assessee--Carrying on - business in Tendu leaves-Case of assessee no inter State Sales- c on Department to. disprove dealers claim, D The respondent-assessee carried on business in Tendu leaves. He contended before the Assessing Authority that there was no inter state sale of Tendu leaves, that the entire sales of Tendu leaves were effected in· Uttar Pradesh, and that he did
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