Supreme Court · 1996 INSC 836 · Decided 7 August 1996
M/S Sirdanwal Industries v. Commissioner of Sales Tax
- Court
- Supreme Court of India
- Citation
- 1996 INSC 836 · [1996] SUPP. 4 S.C.R. 343
- Case number
- CIVIL APPEAL No. 722/1980
- Decided
- 7 August 1996
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B U.P. Sales Tax Act, 1948: S.3-A(2)-'Brass Wire'-Revemte classifyi11g it u11der 'brassware' whereas the ma11ufacturer c/aimi11g it to be classifiable as a11 alloy under C Notification dated 6.10.1971 mentioni11g copper, ti11, 11ickel, or zinc. or any other alloy co11tai11i11g any of these a11d, therefore, falls withi11 the e11try i11 the 11otificatio11. Mis. Saru Smelti11g (P) Ltd. v. Com111issio11er of Sales Tax, Lucknow, D [1993] Supp. 3 SCC 97, relied on. CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 722-23 of 1980. From the Judgment and Order dated 9.10.79 of the
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