Supreme Court of India
M/s. Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow
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2 Supreme Court benches have cited this judgment.
From the headnote
UP Trade Tax Act; Section 3- -Coal briquettes-exemption/rebate of sales tax-whether permissible-Held, on facts, the process of making coal briquettes will amount to 'manufacture' and as such the coal briquettes are not the same commercial commodity as coal, hence, liable to tax-Section 2(e-1). The appellant is carrying on business in coal and aloo manufactures 'coal briquettes,, popularly known as 'coal tikil'. The assessee applied for exemption/rebate of sales tax claiming that the coal briquettes are the same commodity as coal which had already been subjected to tax. However, his claim was
Authorities it was built on
Where later benches applied it
- 2023 Commissioner of Trade Tax v. M/s. Kumar Paints and Mill Stores through its Proprietor
- 2016 Commissioner of Commercial Tax, U.P. v. M/s. A.R. Thermosets (pvt.) Ltd.
Of those, 2 referred to
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