Supreme Court · 1988 INSC 159 · Decided 9 May 1988
State of U.P. & Another v. Haji Ismail Noor Mohammad & CO.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 159 · [1988] SUPP. 1 S.C.R. 261
- Case number
- CIVIL APPEAL No. 768/1975
- Decided
- 9 May 1988
- Bench
- R.S. PATHAK, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
& ANOTHER A v. HAJI ISMAIL NOOR MOHAMMAD & CO. MAY 9, 1988 [R.S. PATHAK, C.J. AND M.N. VENKATACHALIAH, J.] B U.P. Sales Tax Act, 1948/U.P. Sales Tax Rules, 194S.Sections JD and 4B/ Rule 25A (5)-Tax-Special relief to dealer holding recognition certificate -Date of actual issue of from groundnuts and other oil seeds, and was under section 3-D .of the Act, liable to purchase-tax on oil seeds at 3% ad valorem on the turnover of its purchases from ihe cultivators or other unregistered dealers. Section c 4-B of the Act contemplated special reliefs in purchase-tax to certain D
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