Supreme Court · 2004 INSC 279 · Decided 16 April 2004
Vishwanath Jhunjhunwala v. State of Uttar Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 279 · [2004] SUPP. 1 S.C.R. 296
- Case number
- CIVIL APPEAL No. 164/1997
- Decided
- 16 April 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948: Ss. 2(aa) and 28-A(l)-"Business "-Import of coalin connection with- C Declaration in Form-31-Firm engaged in refining of oil on its own account as also on job work basis-Not allowed to use the coal imported on Form-31 for job work-Held, concept of business would in definition of "business" under s. 2(aa)-Activities of the firm include job work which D involve purchase of coal and fall outside exclusionary clause in the definition of "business". Appellant-firm was engaged in refining of oil on its own account as also on job work
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