Supreme Court · 1999 INSC 34 · Decided 2 February 1999
M/S. Continental Chemicals LTD. v. Sales Tax Officer and ANR.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 34 · [1999] 1 S.C.R. 340
- Case number
- CIVIL APPEAL No. 3850/1996
- Decided
- 2 February 1999
- Bench
- M. SRINIVASAN, U.C. BANERJEE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
CHEMICALS LTD. ..... - -v. SALES TAX OFFICER AND ANR. t FEBRUARY 2, 1999 B [M. SRINIVASAN AND U.C. BANERJEE, JJ.) • .. U.P. Sales Tax Act, 1948 : Section 4-A-2nd Explanatiort-Applicability of c Sales Tax-Exemption from-Notification dated 26.12.1985--Ap- plicability of-Expression Certificate y obtained 011 23.11.1985--Thereafter assessee started manufacturing unit 011 its own property and obtained permanent registration certificate on 11.9.1986-That unit started production 011 3.3.1986 and first sale effected on E 5.3.1986-Application by assessee for exemption
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