Supreme Court · 1970 INSC 149 · Decided 7 August 1970
Sarin Chemical Laboratory v. Commissioner of Sales Tax, .U.P
- Court
- Supreme Court of India
- Citation
- 1970 INSC 149 · [1971] 1 S.C.R. 731
- Case number
- CIVIL APPEAL No. 262/1970
- Decided
- 7 August 1970
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
.·L'.P, Sales-Tax-Ac·t VP .. Act of 194~ S: 3 ond·3-A-Tooth, Powder,-/( lfl,f.fc· ro tax as tvilft pr4J.s~ urispecified co11unodity. ~ On the question whether tootlt powpc'r manufacture'd '.by the assessces · .• ,,; "cosmeti~;· or a ''toilet ~ct, read 'Yith En\ry 6 of Notification Na. 905/X dated ~!arch, 3~,.1966/or whet!m· it is an unspecified commodity liable to tax under section ,.3 of the Act, · • HELD :-Tooth po,\·dcr is a toilet and therefore taxable uflder s·. -3(A) of. the U.P. Sales Tax
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)