Supreme Court · 2007 INSC 96 · Decided 2 February 2007
M/S Kumar Motors, Bareilly v. Commissioner of Sales Tax, U.P. Lucknow
- Court
- Supreme Court of India
- Citation
- 2007 INSC 96 · [2007] 2 S.C.R. 174
- Case number
- CIVIL APPEAL No. 427/2007
- Decided
- 2 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948-ss. 2 (e-1) and 3-AAAA-Purchase tax-Sale of Auto Rickshaw after mounting the body on the chasis thereof-Liability C to purchase tax-Held: Sales made by the assessee of chasis with mounted body would be a selling product which is in different condition from the chasis or 1948-r. l 2-A. D E Interpretation of Statutes-Provisions of statutes-Interpretation of- Held: While interpreting provisions of a statute, Court is required to give a literal meaning to the expression used by legislature. Taxing Statute-Interpretation of-Held: In construing a taxing Statute, ,
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