Supreme Court · 2006 INSC 486 · Decided 2 August 2006
Commissioner of Trade Tax, U.P., Lucknow v. MIS. Modipan Fibres Company
- Court
- Supreme Court of India
- Citation
- 2006 INSC 486 · [2006] SUPP. 4 S.C.R. 236
- Case number
- CIVIL APPEAL No. 1760/2001
- Decided
- 2 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Taxation: Trade tax-Notification No. 1093 dated 27. 7.1991-Exemption under­ C Entitlement to-Held: Dealer entitled to exemption on the turnover of sale of goods in an assessment year in excess of the base production-UP. Trade Tax Act, 1948-Section 4-A. The question which has arisen for to avail the exemption under Notification No.1093 dated 27.7.1991 on the basis of the turnover of sale E F of goods in an assessment year minus the base production or on the sale of goods after achieving the base p~oduction. Dismissing the appeals, the Court HELD: 1. The purpose of granting
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