Supreme Court of India
Hindustan Brown Boveri Ltd. Etc. v. State of Gujarat
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What the Court ordered
For the foregoing reasons, we do not find any merit in these appeals.
Judgment, page 14
From the headnote
Gujarat Sales Tax Act, 1969-Sections 16 and 49(2)-Scope of. 435 Exercising power under section 49(2) of the Gujarat Sales Tax Act, 1969, the State Government exempted the entire tax payable on sale of goods (other than prohibited goods) by a registered dealer to an electrical undertaking, certi fied for the purposes by the Commissioner; if the electrical undertaking, furnished to the selling dealer a certificate in the requisite form that the goods purchased were required for the generation or distribution of electricity by the undertaking. But according to section 16 or the Act where a
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