Supreme Court · 1997 INSC 755 · Decided 25 November 1997
M/S. Shree Bhagwati Roller Flour Mills v. The Commissioner of Sales (Trade) Tax
- Court
- Supreme Court of India
- Citation
- 1997 INSC 755 · [1997] SUPP. 5 S.C.R. 383
- Case number
- CIVIL APPEAL No. 8282/1997
- Decided
- 25 November 1997
- Bench
- S.C. SEN, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B SALES TAX: U P. Sales Tax Act, 1948-Sections 4-B and 4-A-Exemption on purchase tax can be granted only under Section 4-B and not under Section 4-A- C Purchase tax on wheat purchased from open market for manufacturing notified commodities can not be exempted-Notification dated 18. 7. 79 issued tax on wheat for the roller flour mills only when purchased from FCJ-This pre-condition not done away with by any subsequent notification-Notification dated 29././995 issued under Section 4-A does not have the effect of modifying the notification D dt. 18. 7. 79, issued under Section 4-B, as
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