Supreme Court · 1999 INSC 33 · Decided 2 February 1999
Divisional Level Committee and ANR. v. Harswarup Drum Udyog
- Court
- Supreme Court of India
- Citation
- 1999 INSC 33 · [1999] 1 S.C.R. 336
- Case number
- CIVIL APPEAL No. 3543/1996
- Decided
- 2 February 1999
- Bench
- M. SRINIVASAN, U.C. BANERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948: Section 4A. ,. • Sales T~xemption from-Respondent's application dated c 28.1.1992 for exemption of sales t~ejection--Ground that the registration of the lease deed was made on 27.3.1990 after the date of the first sale, namely, 19.5.1989 and, therefore, the lease facility of exemption, the respondent was not entitled to claim the benefit of section 4-A-High Court held that the lease D deed having been registered on 27.3.1990, the respondent was entitled to get the exemption with effect from the date-However, it did not made clear whether the respondent
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