Supreme Court · 2014 INSC 213 · Decided 27 March 2014
State of Jharkhand & ORS. v. M/S.LAOPALAR.G. LTD.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 213 · [2014] 14 S.C.R. 306
- Case number
- CIVIL APPEAL No. 2240/2006
- Decided
- 27 March 2014
- Bench
- H.L. DATTU, S.A. BOBDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
. . Central Sales Tax Act, 1956- s:8(5)(b) - Notification issued under - Construction and applicability of - C Respondent-dealer engaged in manufacture of glassware - Industrial unit of respondent-dealer situated in Jharkhand­ State Government issued notification S. 0. No. 25 , dated 25. 06. of sale of all "types of glass and glass sheets" in course of interstate sale D or commerce.from any place of business in the State of Jharkhand shall be calculated at the rate of 3% - Respondent-dealer claimed benefit of reduced rate of tax under the notification contending that
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