Supreme Court · 1991 INSC 178 · Decided 8 August 1991
D.H. Brothers PVT. LTD. v. Commissioner of Sales Tax, U.P. Lucknow
- Court
- Supreme Court of India
- Citation
- 1991 INSC 178 · [1991] 3 S.C.R. 423
- Case number
- CIVIL APPEAL No. 5047/1985
- Decided
- 8 August 1991
- Bench
- KULDIP SINGH, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948: Section 4-Exemption from tax­ Notification dated 14.11.1980---Amending the list of agricultural implements-Sugarcane crusher (Kohlu)-Whether "agricultural implement'' and hence exempt from levy of sales tax. Administrative Law: Legislative intention-Taxing the meaning as intended by the framers in the statute. A B c The appellant, a registered dealer under U.P. Sales Tax Act, 1948 D has been selling machinery including sugarcane crusher. The State Government was issuing Notifications from time to time exempting agricultural implements from the levy
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