Supreme Court · 1994 INSC 395 · Decided 16 September 1994
M/S Lipton India LTD. ETC. ETC. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 395 · [1994] SUPP. 3 S.C.R. 600
- Case number
- WRIT PETITION (CIVIL) No. 931/1988
- Decided
- 16 September 1994
- Bench
- M.N. VENKATACHALIAH, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
Headnote
INDIA LTD. ETC. ETC. v. UNION OF INDIA AND ORS. SEPTEMBER 16, 1994 B [M.N. VENKATACHALIAH, CJ AND B.P. JEEVAN REDDY, J.] U.P. Sales Tax Act, 1948 : Section 4-B-Scope of. U.P. Sales Tax Rules, 1948: Rule 25-B-Sales Tax Refund-Declara­ C tion fonn for. Vanaspati Manufacture~'All India for equalisation of incidence of sales D tax-Committee's recommendation for reimburesment of sales tax subject to furnishing the necessary declaration f onns under the relevant statutes-Accep­ tance by Government-Claim for refund of sales tax without furnishing the declaration fonn in
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