Supreme Court · 1995 INSC 715 · Decided 10 November 1995
State Level Committee and ANR. v. M/S. Morgardshammar India LTD.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 715 · [1995] SUPP. 5 S.C.R. 63
- Case number
- CIVIL APPEAL No. 9968/1995
- Decided
- 10 November 1995
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Sales Tax Act-Section 4A Explanation (i)-Exemption from sales tax of goods manufactured by a new unit-Definition of 'new unit' in E>.plana­ tion (i)-Disqualification if machinery used in th~ factory or workshop is acquired for use in any other factory-No requirement to enquire whether unit applied for issuance of an eligibility certificate A B c U/s. 4-A of the U.P. Sales Tax Act on the ground that it had set up a new unit. The appropriate authorities denied them the certificate holding that D part of the machinery used in setting up the respondent unit was 'acquired for
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