Supreme Court · 1988 INSC 185 · Decided 26 July 1988
Commissioner of Sales Tax v. Prabhudayal Prem Narain
- Court
- Supreme Court of India
- Citation
- 1988 INSC 185 · [1988] SUPP. 1 S.C.R. 583
- Case number
- CIVIL APPEAL No. 2506/1988
- Decided
- 26 July 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
TAX v. PRN3HUDAYAL PREM NARAIN JUL y 26, 1988 [SABYASACHI MUKHARJI AND S. RANGANATHAN, JJ.) U.P. Sales Tax Act 1948/U.P. Sales Tax Rules, 1948. Section 3D(7)(b)/Rule 12B & Notification No. ST-111-2712-Exemption from tax-Dealer entitled to claim only when declaration forms furnished. A B The prior to 1.5.1977 could not be subject to tax. The assessing authority and the Assistant Com- . missioner (Judicial) rejected the assessee's claim for exemption from ~. D On appeal,_ the Tribunal was of the view that since the assessee had not furnished Form III-C(l), he was not entitled to any
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