Supreme Court · 1987 INSC 138 · Decided 29 April 1987
Commissioner, Sales Tax, U.P. v. Agra Belting Works, Agra
- Court
- Supreme Court of India
- Citation
- 1987 INSC 138 · [1987] 3 S.C.R. 93
- Case number
- CIVIL APPEAL No. 1134/1987
- Decided
- 29 April 1987
- Bench
- R.S. PATHAK, RANGANATH MISRA, B.C. RAY (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
.. - ~ --y ~).. COMMISSIONER, SALES TAX, U.P. v. AGRA BELTING WORKS, AGRA APRIL 29, 1987 A [R.S. PATHAK, C.J.I., RANGANATH MISRA B AND B.C. RAY JJ.] U.P. Sales Tax Act, 1948-Section 3-A-lmposition of sales tax on 'be/tings of all kinds'-Effectof Notifications of 1958 and 1973. The State varieties' from sales tax. Under it, patta as an item of cotton fabric stood exemp- ted from tax liability. Subsequently, another Notification was issued on December 1, 1973 nuder Section 3· A of the Act. This Notification prescribed a rate of tax higher than that provided by Section 3 of
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