Supreme Court · 2000 INSC 140 · Decided 14 March 2000
Commissioner of Sales Tax, U.P. v. M/S. Lal Kunwa Stone Crusher (P) LTD. Etc
- Court
- Supreme Court of India
- Citation
- 2000 INSC 140 · [2000] 2 S.C.R. 276
- Case number
- CIVIL APPEAL No. 5654/1998
- Decided
- 14 March 2000
- Bench
- S. RAJENDRA BABU, S.N. PHUKAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
SALES TAX: U.P. Sales Tax Act, 1948 : Section 2( e-1 ). Sales Tax-Commercial goods-Processing of-No change in identity of goods-Series of sales-Levy of tax-'-Pennissibility of-Stone boulders­ Sales tax paid at the time of purchase-Crushing of boulders into stone chips, gitti and dust-Held such commer­ cially different goods fort he purpose of saks tax-Notification dated 7.9.1981- Applicability of \ The respondent-company was purchasing stone boulders and crush- ing them into stone chips, gitti and dust for further sale. Its claim that as at the time of purchase of boulders sales
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