Supreme Court · 2000 INSC 593 · Decided 12 December 2000
Khatema Fibres LTD. v. State of Uttar Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 593 · [2000] SUPP. 5 S.C.R. 568
- Case number
- CIVIL APPEAL No. 4658/1998
- Decided
- 12 December 2000
- Bench
- S. RAJENDRA BABU, R.C. LAHOTI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
U.P. Trade Tax Act, 1948-Section 4-8-Exemption for paper used as packing material-Craft paper-Packing material or paper- -Held, exemption C is available on paper used only as packing material and since appellants failed to prove the fact, matter remitted back to High Court. Appellants are 4-B of U.P. Trade Tax Act, 1948 to avail exemption claiming the craft paper as packing material. The appellants were granted D the Recognition Certificate, which enabled them to purchase raw materials, packing materials or machinery without payment of tax or at concessional rate of tax.
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