Supreme Court of India
J. K. Lakshmi Cement Ltd. v. Commercial Tax Officer, Pali
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that it would certainly not apply to the notification dated 21.01.2000.
Judgment, page 17
From the headnote
Central Sales Tax Act, 1956: s.8(5) - Exemption from tax in respect of inter-State sales in terms of notification dated 06.05.1986 - Subsequent notification dated 07. 03.1994 issued with the condition that a dealer making inter-State sales under this notification was not eligible to claim benefit under notification dated 06. 05.1986 - Circular dated 15. 04.1994 issued under notification dated 07: 03.1994 in regard to eligibility for benefit under notification dated 06. 05.1986 as well -Notification dated 07. 03.1994 rescinded by notification dated 12,03.1997 -Notification dated 21.01.2000
Authorities it was built on
Where later benches applied it
- 2025 Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (investigation)
Of those, 1 relied on
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