Supreme Court · 1981 INSC 132 · Decided 28 July 1981
Hindustan Aluminium Corporation LTD. v. State of Uttar Pradesh & ANR.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 132 · [1982] 1 S.C.R. 129
- Case number
- CIVIL APPEAL No. 2014/1977
- Decided
- 28 July 1981
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
HINDUSTAN ALUMINIUM CORPORATION LTD. v. STATE OF UTT AR PRADESH & ANR. July 28, 1981 [V.D. TuLZAPURKAR AND R.S. PATHAK, JJ.[ U.P. Sales Tax Act 1948-Section 3A (2) and notifications issued thereunder­ Scope of Interpretation-Words of common parlance used in a Sales Tax Act-How extrusion sections etc. should be taxed at higher rates as unclassified items, the Sales Tax Officer taxed aluminium ingots manufactured by the appellant at the lower rate; and treating the ren1aining products manufac­ tured by them as unclassified items taxed them at the higher rate. The
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)