Supreme Court · 1996 INSC 576 · Decided 24 April 1996
M/S Dewan Enterprises v. Commissioner of Sales Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 576 · [1996] SUPP. 1 S.C.R. 703
- Case number
- CIVIL APPEAL No. 900/1994
- Decided
- 24 April 1996
- Bench
- J.S. VERMA, B.N. KIRPAL, G.B. PATTANAIK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
v. COMMISSIONER OF SALES TAX, U.P. APRIL 24, 1996 [J.S. VERMA, B.N. KIRPAL AND G.B. PATTANAIK, JJ.J Central Sales Tax Act, 1956: Sections 14(iv)(xiv) and !~Declared goods-Levy of Sales Tia-Whether cycle rim a declared good within the meaning section 14(IV)(XIV)-Held: Yes, Cycle-rim is cycle parts. Though the appellant contended before the Assessing officer that cycle rims were declared goods under Section 14(iv) (xiv) of the Central D Sales Tax Act and according to Section 15 of the said Act, it was liable to be taxed at the rate which could not exceed 4% of the sale or
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