Supreme Court · 2006 INSC 483 · Decided 1 August 2006
M/S. Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow
- Court
- Supreme Court of India
- Citation
- 2006 INSC 483 · [2006] SUPP. 4 S.C.R. 213
- Case number
- CIVIL APPEAL No. 1790/2005
- Decided
- 1 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Case type
- Civil
Headnote
B UP Trade Tax Act; Section 3-A-Coal briquettes-exemption/rebate of sales tax-whether permissible-Held, on facts, the process of making coal briquettes will amount C to 'manufacture' and as such the coal briquettes are not the same commercial commodity as coal, hence, liable to tax-Section 2(e-1). popularly known as 'coal tikil'. The assessee applied for D exemption/rebate of sales tax claiming that the coal briquettes are the same commodity as coal which had already been subjected to tax. However, his claim was rejected by the Assessing Authority, the appeal was also dismissed
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