Supreme Court · 1971 INSC 166 · Decided 27 July 1971
Sales Tax Commissioner, U. P. v. M/S. Ladha Singh Mal Singh
- Court
- Supreme Court of India
- Citation
- 1971 INSC 166 · [1971] SUPP. 1 S.C.R. 941
- Case number
- CIVIL APPEAL No. 564/1967
- Decided
- 27 July 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COMMISSIONER, U. P. v. M/S. LADHA SINGH MAL SINGH July 27, 1971 (K. S. HEGDE AND A. N. GROVER, JJ.J U.P. Sales Tax Act, 1948-Noti{ication dated June 19, 1948-Cloth manufactured by looms worked by power-If cloth manufactured by Mills. Under the notification dated June 19, 1948 issued under s. on cloth manufactured by means of looms worked by power on the basis that it was "cloth manufactured by mills" within the meaning of the notification. The High Court held that cloth manufactured by power looms could not fall under the term "cloth manufactured by mills".
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)