Supreme Court · 1981 INSC 22 · Decided 30 January 1981
Rainbow Steels LTD. and ANR. v. Commissioner of Sales Tax, Uttar Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 22 · [1981] 2 S.C.R. 727
- Case number
- CIVIL APPEAL No. 337/1981
- Decided
- 30 January 1981
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
STEELS LTD. AND ANR. v. COMMISSIONER OF SALES TAX, UTTAR PRADESH AND ANR. January 30, 1981 [V. D. TULZAPURKAR AND R. S. PATHAK, JJ] Uttar Prlldcsh Sales Tax Act 1948 S. 3A-State Government nptifying "Sale of old discarded, unserviceable or obsolete machinery" as liable to tax--Sale vf 3A of the U.P. Sales Tax Act, 1948 the State Government, issued a notification dat~d May 30, 1975 which provided that the tu1nover in respect of "old, discarded, unserviceable or obsolete machinery, stores or vehicles etc." shall be liable to tax at the point of sale at the rate of five
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