Supreme Court of India
Commissioner of Trade Tax, U.P. v. M/s. Malviya Chemical and Pharmaceutical Private Limited, Ghaziabad
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From the headnote
UP. Trade Tax Act, 1948: s.11-Notification No.1093 dated 27.7.1991-Clause (6) Exemption under-Computation of-Held: Computable on sale of goods in an assessment year in excess of base production- Requirement of filing returns fi"om month to month and depositing admitted tax while filing return would not mean that exemption could be granted only on sale of goods effected after base production is achieved-Tax paid at the time of filing return would be subject to adjustment at the time of finalization of assessment-Intention. of legislature in that regard is clear and unambiguous. Assessee had
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