Supreme Court · 1975 INSC 101 · Decided 21 April 1975
Commissioner of Sales Tax, U.P. v. M/S. Sarin Textiles Mills
- Court
- Supreme Court of India
- Citation
- 1975 INSC 101 · [1975] SUPP. 1 S.C.R. 228
- Case number
- CIVIL APPEAL No. 1934/1970
- Decided
- 21 April 1975
- Bench
- R.S. SARKARIA, A.C. GUPTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
D E F COMMISSIONER OF SALES TAX, li.P. v. M/S. SARIN TEXTILES MILLS April 21, 1975 (R. S. SARKARlA AND A. C. GUPTA, JJ.J U.P. Sales Tax Act, 1948, ss. 3 ilnd 3A-'Wool/cn Carpet Yarn' if un.\pun frbrc used in wearing. The respondent is a manufacturer of and dealer in '\Voollen Carpet Yarn', applicable to the. two assessment years respectively, issued under the U.P. Sales Tax Act, 1948. On appeal, the Assis­ tant Commissioner held that kati \Vas an unclrissified item tuxable at 2 pies per n1pce under s. 3 of the Act, and the order \\'as confirn1ed on reYision and by the
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