Supreme Court · 2008 INSC 475 · Decided 10 April 2008
M/S. Mauri Yeast India PVT. LTD. v. State of U.P. and Another
- Court
- Supreme Court of India
- Citation
- 2008 INSC 475 · [2008] 6 S.C.R. 131
- Case number
- CIVIL APPEAL No. 2720/2008
- Decided
- 10 April 2008
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 101
Headnote
Uttar Pradesh Sales Tax Act-Notification dated 7. 9. 1981 """ Entry 21 - Yeast liable to duty as a chemical and not as an unclassified item. Tax/Taxation: Two views - Held: One which favours assessee to be adopted. A B c Classification accepted by revenue for long time - Onus D on under different heading - Plea that under s.101 Evidence Act, onus would be on assessee cannot be accepted as provisions of Evidence Act not applicable. Interpretation of statutes - Fiscal statute: Interpretation of word - Trade or commercial meaning or end user context relevant factor for
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