Supreme Court · 2001 INSC 90 · Decided 14 February 2001
M/S Park Leather Industry (P) LTD. and ANR. v. State of U.P.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 90 · [2001] 1 S.C.R. 1035
- Case number
- CIVIL APPEAL No. 11768/1996
- Decided
- 14 February 2001
- Bench
- V.N. KHARE, S.N. VARIAVA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 384
Headnote
B U.P. Krishi Utpadan Mandi Adhiniya111, 1964-Section 2(a)-Fees on Agricultural Produce-Hides and Skins included under the definition of 'Agricultural Produce'-Tanned leather-Levy of fees treating them as hides and skins-Validity of-Held, tanned leather is processed form of hides and C skins which : U.P. Krishi Utpadan Mandi Adhiniyam, 1964-Enactment in Hindi- D English version simultaneously published-Hindi version of 'Hides and Skins' is 'Kha/ va Chamra '-Held, interpretation should be on the basis of the concerned statute and not on the basis of different statutes-If there is no
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