Supreme Court · 2016 INSC 478 · Decided 30 June 2016
Deputy Commissioner of Commercial Taxes (Vigilance) v. M/S Hindustan Lever Limited
- Court
- Supreme Court of India
- Citation
- 2016 INSC 478 · [2016] 5 S.C.R. 635
- Case number
- CIVIL APPEAL No. 656/2008
- Decided
- 30 June 2016
- Bench
- DIPAK MISRA, N.V. RAMANA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
635 DEPUTY COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE) v. MIS HINDUSTAN LEVER LIMITED (Civil Appeal No. 656 of2008) JUNE 30, 2016 (DIPAK MISRA AND N.V. RAMANA, JJ.J Karnataka Sales Tax Act, 1957 - Exemption from sales tax - To one of the 111anufacturing units of the assessee-Company - Under not have benefit of exemption were the sa111e - Revenue therefore concluded that the exempted unit had added the tax co111ponent to the sale price which was violative of condition under Explanation III (e) of the Notification and hence the assessee-company was not entitled to tax exemption -
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