Supreme Court · 2021 INSC 138 · Decided 2 March 2021
The Commissioner, Commercial Tax, U.P., Lucknow v. S/S Rujhan Studio
- Court
- Supreme Court of India
- Citation
- 2021 INSC 138 · [2021] 4 S.C.R. 511
- Case number
- CIVIL APPEAL No. 793/2021
- Decided
- 2 March 2021
- Bench
- D.Y. CHANDRACHUD, M.R. SHAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Uttar Pradesh Value Added Tax Act, 2008: Schedule I Entry 21 - Classification of unstitched suits - Assessee respondent engaged in selling dress material/unstitched suits for women - It purchases textile material in bulk which is cut to the length of a women - The work of sewing, design and embroidery is carried out on the neck portion of the kameez or kurta and the dupatta is subjected to 'peco' work and then it is sold as an unstitched suit - As a result of the work which is carried out by the respondent in the
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