Supreme Court · 1976 INSC 95 · Decided 2 April 1976
Indian Aluminium Cables LTD. v. State of Haryana
- Court
- Supreme Court of India
- Citation
- 1976 INSC 95 · [1976] 3 S.C.R. 992
- Case number
- CIVIL APPEAL No. 68/1974
- Decided
- 2 April 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Electricity Act
Headnote
Exemption froni tax liability-General Tax exemption--Central Sales Tax .A.ct (74 of 1956)-Section 8(2A) and Explanation thereto-Meaning of "exempt from tax geenrally". Punjab Sales Tax Act-Section 5(2) (a) (iv) -Nature of exemption granted under the Section-Whether in specified 5(2)(a)(iv) of the Punjab Sales Tax Act "taxable turnover" meant that part of a dealer's gross turnover during any period which remains after deducting therefrom, his turnover during ·that period on sales to any undertaking supplying electrical energy to the public under a
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