Supreme Court · 1987 INSC 342 · Decided 20 November 1987
State of Haryana v. Dalmia Dadri Cement LTD.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 342 · [1988] 2 S.C.R. 1
- Case number
- CIVIL APPEAL No. 937/1975
- Decided
- 20 November 1987
- Bench
- M.H. KANIA, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Electricity Act
Headnote
Puniab General Sales Tax Act, 1948: s. 5(2)(a) (iv)-Cement­ Sale of to Electricity Board for use in generation or distribution of ~. energy-Deduction of from dealer's gross turnover-Whether permis­ sible. A B i c .. J'· Words & Phrases: Expression "for use" must mean Sales Tax Act, 1948 exempted goods sold to any undertaking supplying electric energy to public, for use by it in the generation or distribution of such energy. The assessee-respondent was sought to be reassessed to sales tax, in respect of supply of cement to the Punjab State Electricity Board in
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