Supreme Court · 1998 INSC 383 · Decided 6 October 1998
M/S. Pappu Sweets and Biscuits ETC. v. Commissioner of Trade Tax U.P. Lucknow
- Court
- Supreme Court of India
- Citation
- 1998 INSC 383 · [1998] SUPP. 2 S.C.R. 119
- Case number
- CIVIL APPEAL No. 9282/1995
- Decided
- 6 October 1998
- Bench
- S.P. BHARUCHA, M.K. MUKHERJEE, G.T. NANAVATI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
AND BISCUITS ETC. A v. COMMISSIONER OF TRADE TAX U.P. LUCKNOW OCTOBER 6, 1998 (S.P. BHARUCHA, M.K. MUKHERJEE AND G.T. NANA VA TI, JI.] B Sales Tat Uttar Pradesh Sales Tat Act, 1948 : Section 4A Notification dated 27. 7. 91 granting exemption from payment of sales C lat-Industrial units to exemption-On appeal, held : High Court has not correctly interpreted and construed Entry 18 of the Notification-The words 'sweetmeat' and 'commodities of like D nature' used in the Notification did not include within their sweep 'toffees'­ Popular parlance test not correctly applied to
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