Supreme Court · 2016 INSC 877 · Decided 16 September 2016
J. K. Lakshmi Cement LTD. v. Commercial Tax Officer, Pali
- Court
- Supreme Court of India
- Citation
- 2016 INSC 877 · [2016] 5 S.C.R. 261
- Case number
- CIVIL APPEAL No. 102/2010
- Decided
- 16 September 2016
- Bench
- DIPAK MISRA, C. NAGAPPAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
261 J. K. LAKSHMI CEMENT LTD. v. COMMERCIAL TAX OFFICER, PALI (Civil Appeal No.102 of2010) SEPTEMBER 16, 2016 [DIPAK MISRA AND C. NAGAPPAN, JJ.) Central Sales Tax Act, 1956: s.8(5) - Exemption from tax in respect of inter-State sales in terms of notification dated 06.05.1986 - Subsequent - Circular dated 15. 04.1994 issued under notification dated 07: 03.1994 in regard to eligibility for benefit under notification dated 06. 05.1986 as well -Notification dated 07. 03.1994 rescinded by notification dated 12,03.1997 -Notification dated 21.01.2000 stated that dealer claiming
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