Supreme Court · 1996 INSC 417 · Decided 20 March 1996
The State of Uttar Pradesh and ANR. v. M/S. Hindustan Safety Glass Works (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 417 · [1996] 3 S.C.R. 678
- Case number
- CIVIL APPEAL No. 109/1977
- Decided
- 20 March 1996
- Bench
- N.P. SINGH, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: U.P. Sales Tax Act 194&-Section 4-A-Notification, issued under- C Granting exemption in respect of specified goods produced by specified undertakings for a specified period-Effect of on Section 8(2A) of the Central Sales Tax Act prior to amendment-The exemption from the Central or purchases ..... of any goods by a dealer and granted exemption to any goods exempt from tax genera/ly'-fleld, respondent not entitled to the benefit of S.8(2A) of the D Central Sales Tax Act. A Gazette Notification under Section 4-A of the State Act was issued by the State Granting exemption
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