Supreme Court · 1996 INSC 499 · Decided 9 April 1996

State of Rajasthan and ANR. v. Sarvotam Vegetable Product ETC. ETC.

Court: Supreme Court of India
Citation: 1996 INSC 499 · [1996] SUPP. 1 S.C.R. 129
Case number: CIVIL APPEAL No. 5969/1994
Decided: 9 April 1996
Bench: B.P. JEEVAN REDDY, S. SAGHIR AHMAD (2-judge bench)
Outcome: Appeal(s) allowed
Case type: Civil

Headnote

Central Sales Tax Act, 1956: Sections 8(4) proviso and 8(5) . Sales TUJc-lnter-State sales---Concessional rates of tax on-Exemption notificatiott-Conditions for entitlement to-Held: not only conditions men tioned in notification but also those melltioned in Section 8(4) must be 1). A B c Sales Tcre-Inter-State Sales--Exemption notification-Benefit of-Sub- D mission of Fonn C-&tension of time for-Supreme Court's decision in Hyderabad Asbestos Cement Production Ltd. case-Directed to be followed by authorities. The respondents--assesses were manufacturers and/or

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