Supreme Court · 2007 INSC 814 · Decided 6 August 2007
M/S. Trutuf Safety Glass Industries v. Commissioner of Sales Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 814 · [2007] 8 S.C.R. 860
- Case number
- CIVIL APPEAL No. 3467/2007
- Decided
- 6 August 2007
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948: s.4~B-Notification No. ST-1/-755 J/x-9(1)-76 dated 31. 12. 1976 C Annexure-1/J-Entry 2-"glass and glass wares in all forms "-Meaning a/­ Held: "Automobile safety toughened glass" including wind screen, door screen, sidescreen and back screen such assessee entitled to purchase raw materials and package materials without payment D of any sales tax on such purchases~Notification No. ST-1/-4519/X-7(19)/87 dated 29.8.1987. Interpretation of Statutes: Principles of casus omissus and reading the statute as a whole and the E golden
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