Supreme Court · 1972 INSC 271 · Decided 2 November 1972
Commissioner of Sales Tax U.P. v. M/S. S. N. Brothers, Kanpur
- Court
- Supreme Court of India
- Citation
- 1972 INSC 271 · [1973] 2 S.C.R. 852
- Case number
- CIVIL APPEAL No. 2088/1969
- Decided
- 2 November 1972
- Bench
- P. JAGANMOHAN REDDY, I.D. DUA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF SALES TAX U.P. v. M/S. S. N. BROTHERS, KANPUR November 2, 1972 [P. JAGANMOHAN REDDY AND I. D. DUA, JJ.) U.P. Sales Tax Act (15 of 1948) s. 3 and Notification under s. 3A­ Food colours' if 'dyes and colo1p·s' and 'Syrup essences' if 'scents and perfumes' Item 10 of the colours and syrup essences. The appellant held that the food colours fell under item 10 of the notification and syrup essences under item 37 of the notification, and that !hey should be taxed at six paise per rupee under the Act. The dealer contended that the tax on fcod colours and syrup
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