Supreme Court · 1997 INSC 69 · Decided 28 January 1997
M/S JK Synthetics and ANR. ETC. v. Commercial Tax Officer and Anr
- Court
- Supreme Court of India
- Citation
- 1997 INSC 69 · [1997] 1 S.C.R. 603
- Case number
- CIVIL APPEAL No. 1757/1982
- Decided
- 28 January 1997
- Bench
- A.M. AHMADI, S.P. BHARUCHA, K. VENKATASWAMI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Sales T(J)..---<.:entral Sales Tax Act, 1956-Section 8(5}-Rajasthan Sales Tax Act, 1954--Section 4--Notifications exempting payment of sales tax-On A B tyre cord fabric-Departmellf contending State notification issued in 1958 C under the State Act superseded earlier notification issued under by State under Central Act in 1981 rescinding all earlier notifications-Held, the word 'notifications' meant that earlier 1957 notification held the field till resi::inded expressly in 1981-Department cannot contend that the 1981 notification was issued without application of mind. The
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