Supreme Court · 1985 INSC 240 · Decided 19 November 1985
Commissioner of Sales Tax, U.P. v. Macneill and Barry LTD., Kanpur
- Court
- Supreme Court of India
- Citation
- 1985 INSC 240 · [1985] SUPP. 3 S.C.R. 739
- Case number
- CIVIL APPEAL No. 1338/1973
- Decided
- 19 November 1985
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U,P, Sales Tax Act, 1948 & Notification No. ST - 3124/X-1012 (4) - 1964, dated July l, 1966 - Sales Tax - Levy of - 'Ammonia Paper' and' ferro paper ' - Whether "paper other than hand made paper." The respondent-assessee, a dealer in stationery and drawing material, sells ammonia the assessee clai..,d that &lllllOnia paper and ferro paper were liable to tax as unclassified goods at the rate of two per cent prescribed by s.3 of the Act. The Sales Tax Officer rejected the claim holding that ammonia paper and ferro paper fell under the entry "paper other than
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