Supreme Court of India
Commissioner of Sales Tax, U.P. v. M/s. Lal Kunwa Stone Crusher (p) Ltd. 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
In the result, the appeal and the special leave petition are dismissed.
Judgment, page 4
From the headnote
SALES TAX: U.P. Sales Tax Act, 1948 : Section 2( e-1 ). Sales Tax-Commercial goods-Processing of-No change in identity of goods-Series of sales-Levy of tax-'-Pennissibility of-Stone boulders Sales tax paid at the time of purchase-Crushing of boulders into stone chips, gitti and dust-Held such goods continue to be stone-They were not commer cially different goods fort he purpose of saks tax-Notification dated 7.9.1981- Applicability of \ The respondent-company was purchasing stone boulders and crush- ing them into stone chips, gitti and dust for further sale. Its claim that as at the time of
Where later benches applied it
- 2017 State of Uttarakhand & Ors. v. M/s. Kumaon Stone Crusher
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 1 referred to · 1 mentioned
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