Supreme Court · 1981 INSC 88 · Decided 7 April 1981
Hindustan Brown Boveri LTD. ETC. v. State of Gujarat
- Court
- Supreme Court of India
- Citation
- 1981 INSC 88 · [1981] 3 S.C.R. 435
- Case number
- CIVIL APPEAL No. 1185/1979
- Decided
- 7 April 1981
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Gujarat Sales Tax Act, 1969-Sections 16 and 49(2)-Scope of. 435 Exercising power under section 49(2) of the Gujarat Sales Tax Act, 1969, the State Government exempted the entire tax payable on sale of goods (other than prohibited goods) by a registered dealer to an electrical undertaking, to the selling dealer a certificate in the requisite form that the goods purchased were required for the generation or distribution of electricity by the undertaking. But according to section 16 or the Act where a dealer has purchased any taxable goods under a certificate given by him under
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)