Supreme Court · 2004 INSC 704 · Decided 9 December 2004
Commissioner, Trade Tax, U.P. v. M/S. D.S.M. Group of Industries
- Court
- Supreme Court of India
- Citation
- 2004 INSC 704 · [2004] SUPP. 6 S.C.R. 798
- Case number
- CIVIL APPEAL No. 6635/2003
- Decided
- 9 December 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Trade Tax : U.P. Trade Tax Act, 1948-Section 4-A-Trade Tax-Exemption- C Notification granting exemption to undertaking manufacturing goods which made a fzxed capital investment of Rs. 50 crores or more in expansion, modernization or diversification-Joint application for claim of exemption by was joint, time barred and the company in arrears of tax- D On appeal held : Plain reading of the Notification shows that for expansion, modernization and diversification, industrial undertaking is considered to be a unit-Unit refers to more than one unit-Clause (b) of Section 4- A (6)(5)
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