Supreme Court of India
Commissioner of Sales Tax, Jammu and Kashmir Etc. Etc.. v. M/s Pine Chemicals Ltd. and Ors. Etc. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, Review Petitions (C) No. 1372-73 of 1993 in Civil Appeals No. 2309-10of1989, Review Petition (C) No. 1381 of 1993 F in Civil Appeal No. 3151 of 1989, Review Petition No. (C) 1377of1993 in Civil Appeal No. 3151 of 1989 are allowed and the civil appeals preferred by the dealers dismissed to the extent indicated above.
Judgment, page 11
From the headnote
Central Sales Tax Act-Sub-section (2A) of Section 8-J&K General Sales Tax Act-Government Order No. 159-/nd. dated March 26, 1971- /nterpretation of Section 8 (2A) -Claim of benefit of sub-sec. (2A) of Section 8-Dealers assessees already granted exemption under Government Order No. 159-Whether benefit of sub-section (2A) is available even where goods are exempted with reference to industrial unit and for a specified period as granted under Government Order No. 159- Held, No-Whether an exemption of the nature granted under Government Order No. 159 is an exemption from the tax 'generally' within
Where later benches applied it
Of those, 1 relied on · 1 referred to
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