Supreme Court of India
Commissioner of Trade Tax, U.P., Lucknow v. Mis. Modipan Fibres Company
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 reasons stated above, we do not find any merit in these appeals and dismiss the same, leaving the parties to bear their own costs.
Judgment, page 7
From the headnote
Taxation: Trade tax-Notification No. 1093 dated 27. 7.1991-Exemption under Entitlement to-Held: Dealer entitled to exemption on the turnover of sale of goods in an assessment year in excess of the base production-UP. Trade Tax Act, 1948-Section 4- . The question which has arisen for consideration in the present appeal is whether the respondent-assessee is entitled to avail the exemption under Notification No.1093 dated 27.7.1991 on the basis of the turnover of sale of goods in an assessment year minus the base production or on the sale of goods after achieving the base p~oduction. Dismissing
Where later benches applied it
- 2009 Assistant Commr. (ct) Ltu and Anr. v. Amara Raja Batteries Ltd.
- 2007 Commissioner of Trade Tax, U.P. v. M/s. Malviya Chemical and Pharmaceutical Private Limited, Ghaziabad
Of those, 2 mentioned
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