Supreme Court · 2007 INSC 593 · Decided 15 May 2007
M/S. Noorie Manure Mill, Sambhal v. Commissioner, Trade Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 593 · [2007] 6 S.C.R. 893
- Case number
- CIVIL APPEAL No. 2522/2007
- Decided
- 15 May 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B UP. Trade Tax Act; Exemption Notifications dated 7.9.1981, 30.9.1982, \ 31.1.1985 and 12.9.1986 issued thereunder: Horn and hoof-Exigibility to trade tax vis-a-vis exemption c Notifications-Held: In the absence of any definition of these terms in the statute, the meaning thereof as understood in hoof can not be a part of animal bone even in common parlance-High Court committed a serious error in opining that crushed bone would include D crushed horn and hoof-The matter is remitted back to tribunal for consideration afresh. The question which arose for determination in this appeal was as
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