Supreme Court · 2008 INSC 1376 · Decided 2 December 2008
Commissioner of Trade Tax, U.P. v. M/S. National Industrial Corporation LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1376 · [2008] 16 S.C.R. 1026
- Case number
- CIVIL APPEAL No. 6938/2008
- Decided
- 2 December 2008
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
HS S.C.R. 1026 COMMISSIONER OF TRADE TAX, U.P. v. MIS. NATIONAL INDUSTRIAL CORPpRATIGN LTD. (Civil Appeal Nos. 6938-6939 of 2008 etc.) DECEMBER 02, 2998 [S.B. SINHA AND CYRIAC JO~f:P,H 1 JJ~l Uttar Pradesh Treg~ Tax Act, 1948 - ~'~and 30 - Levy of sales tax - o,, 'P~dciy Hus!<' ...,. Assessee husk' -- Assessee claimed to be assessed only w.e.f. 6.6.1996 - Revenue contending that assessment in respect of 'Paddy husk' 90L{tg D be done even prior to 6.6.1996 as 'Rice H,psk' \41~§ ((able ta be taxed by earlier Notific.at(ons as 'Rice husk' and 'Paddy husk' are the same commodity-
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