Supreme Court · 2006 INSC 338 · Decided 12 May 2006
Dhampur Sugar Mills LTD. v. Commissioner of Trade Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 338 · [2006] SUPP. 2 S.C.R. 673
- Case number
- CIVIL APPEAL No. 2635/2006
- Decided
- 12 May 2006
- Bench
- S.B. SINHA, P.K. BALASUBRAMANYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366
Headnote
B Uttar Pradesh Trade Tax Act, 1948: Section 2(h)-Definition of sale-Interpretation of-Held-As it was inclusive, it has to be given a broad meaning-Transfer of right to use any C goods for any purpose either for cash or deferred payment or other valuable consideration, would come within its shape of molasses-Liability to tax-Held: There was no transfer of molasses with further right to sell-Molasses were not supplied in terms of licence as quantity of supply was not fixed-As both molasses and sugar were controlled commodities they were sold at Government notified price, licence fees
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