Supreme Court · 1981 INSC 77 · Decided 25 March 1981
Indo International Industries v. Commissioner of Sales Tax, Uttar PRADESH.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 77 · [1981] 3 S.C.R. 294
- Case number
- CIVIL APPEAL No. 151/1981
- Decided
- 25 March 1981
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H 294 INDO INTERNATIONAL INDUSTRIES v. COMMISSfONER OF SALES TAX, UTTAR PRADESH. March 25, 1981 [ ·V.D. TULZAPURKAR, E.S. VENKATARAMIAH AND AMRENDRA NATH SEN, JJ. ] Uttar Pradesh Sales Tax Act, 1948, Entry Nu. 39 of the First Schedule thereto-" Hypodermic clinical is concerned, namely, Entry 39 which ran : "Glass wares other than hurricane lantern chimneys, optical lenses and bottles" and Entry 44 which ran: "Hospital equipment and apparatus"and for an item faJJing under the former the rate of tax was 1 (, % while uncier 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)