Supreme Court · 1996 INSC 435 · Decided 25 March 1996
M/S. United Copiex (India) PVT. LTD. v. Commissioner of Sales Tax
- Court
- Supreme Court of India
- Citation
- 1996 INSC 435 · [1996] 3 S.C.R. 826
- Case number
- CIVIL APPEAL No. 4821/1996
- Decided
- 25 March 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948 : Sections 3-A(a) to (e)-Schedu/e-Entry 43( I) and (2)-lnteipretation of-'Rubber f!ap'-Used as a protective device between tube and rint-He/d being an accesso1y of an article falling under C sub-ent1y 2 it cannot be classified under sub-entry (I). The appellants are rubber tubes used in the tyres of motor vehicles. Their turnover was taxed under sub-entry 2 of entry 43 of the Schedule to D the U.P. Sales Tax Act, 1948, treating them to be an accessory of the motor vehicles. The assessee unsuccessfully challenged the levy before the Appel· late
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