Supreme Court · 2006 INSC 649 · Decided 22 September 2006
M/S. Jhunjhunwala and ORS. v. State of U.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 649 · [2006] SUPP. 6 S.C.R. 549
- Case number
- CIVIL APPEAL No. 3019/2004
- Decided
- 22 September 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Tax/Taxation: Uttar Pradesh Trade Tax Act, 1948-Sections 2(ee) and 3AAAA­ liability to pay tax as "manufacturer"-Circu/ar issued by Commissioner of C Trade Tax covering the commission agent under expression 'manufacturer" when definition of "manufacturer" under the liability-Assessment under challenge set aside since it was wrongly done solely on the basis of view expressed in the Circular. Appellants are dealers registered with the concerned trade tax authority under the Uttar Pradesh Trade Tax Act, 1948. As commission agents, they were selling timber grown
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