Supreme Court · 1992 INSC 40 · Decided 11 February 1992
Vijay Enterprises and ORS. v. Sales Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 40 · [1992] 1 S.C.R. 594
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 8543/1990
- Decided
- 11 February 1992
- Bench
- K. JAYACHANDRA REDDY, R.C. PATNAIK (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
AND ORS. v. SALES TAX OFFICER AND ORS. FEBRUARY 11, 1992 B [K. JAYACHANDRA REDDY AND R.C. PATNAIK; JJ.) Uttar Pradesh Sales Tax Ac4 1948: Section 4-A and Notification dated 29.J.1985-Exemption of Sales tax c to new industrial units-First sale of manufactured goods made within six -r- first sale. The petitioners were a smail scale industrial unit manufacturing D cycle stands and carriers. They applied for power connection in December, 1984, but it was given only on 20.S.86, thongb it was sanctioned on 19.1.86. Meanwhile, the petitioners started production manually with effect
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