Supreme Court · 1992 INSC 12 · Decided 16 January 1992
M/S. Pine Chemicals LTD. and ORS. ETC. ETC. v. The Assessing Authority and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 12 · [1992] 1 S.C.R. 179
- Case number
- CIVIL APPEAL No. 2309/1989
- Decided
- 16 January 1992
- Bench
- S. RANGANATHAN, N.D. OJHA, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Interpretation of Statutes----heeming provisio,,__.construction (Section 5, Jammu and Kashmir General Sales Tax Act, 1962). Jammu and Kashmir General Sales Tax Act, 1962--Section 5- Granting tax exemption--l'rocedure-Whether Government Orders 159 and C 414 deemed to be exemption notification-Tax exemptiol>-Duty of Jammu and Kashmir General Sales Tox Act, 1962--Section 5-Tax exemption by Govt. Orders 159 and 4l~"Will be granted exemption" and "will be exempted"-Meaning-Whether same. D . Jammu and Kashmir General Sales Tax Act, 1962--Section 5- Government Order 159
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)