Supreme Court · 1998 INSC 376 · Decided 22 September 1998
Sun Oil Company (P) LTD. and ANR. v. State of West Bengal and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 376 · [1998] SUPP. 2 S.C.R. 18
- Case number
- CIVIL APPEAL No. 2056/1996
- Decided
- 22 September 1998
- Bench
- S.P. BHARUCHA, D.P. WADHWA, S.S.M. QUADRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
West Bengal Sales Tax Act, 1954: C Sections 4, 4-AA and 4-AAA-Assessee a registered dealer under the Act-Assessee also registered as small scale industry exempted from payment of sales tax for a particular period-Revenue issued such certificate exempting the asse~see from payment of sales assessee-Held, 'tax' referred to tax imposed under Section 4 and not D to turnover tax imposed under Section 4-AAA-Hence, a small scale industrial unit exempted from payment of tax under Section 4, does not stand exempted from payment of turnover tax under Section 4-AAA. E Words and Phrases-Word
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