Supreme Court · 1976 INSC 250 · Decided 18 October 1976
State of Uttar Pradesh v. M/S. Kores (India) LTD.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 250 · [1977] 1 S.C.R. 837
- Case number
- CIVIL APPEAL No. 1773/1971
- Decided
- 18 October 1976
- Bench
- HANS RAJ KHANNA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Stamp Act
Headnote
U.p, Sales Tl!fx Act, 1948, s. 3-A, Notification issued under-Rule for con­ structing words-W/zetlzer carbon paper is taxable as 'Paper'-Whetlzer ribbon is accessof'y or part of typewriter. The Governor of U. P. issued a Notification under Section 3-A of the U.P. Sales Tax Act/ 1948, and the turnover of carbon paper at 6%, and that A B of ribbon at 10%, as per entry 2 of the Notification.· The respondent challenged C the order in a :writ petition before the High Court. contending that carbon paper was not 'paper' with the meaning of entry 2 and its turnover was therefore to be
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)