Supreme Court · 2011 INSC 274 · Decided 6 April 2011
Commissioner of Trade Tax, U.P. v. M/S. Kartos International ETC.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 274 · [2011] 4 S.C.R. 263
- Case number
- CIVIL APPEAL No. 2983/2011
- Decided
- 6 April 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Uttar Pradesh Trade Tax Act, 1948: Notification dated 10.4.2000 - Exemption under - Scientific and biological c equipments/instruments used mainly by biological scientists for research purpose ~ The said articles manufactured and sold to hospitals, medical colleges, advance - Held: The equipments would not be entitled to benefit of exemption under the said D Notification - These equipments fall in the category of "Biological Instruments" and are outside the purview of . "Biology instruments" which are to be used by students in schools
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