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1967 (4) TMI 174 - SUPREME COURTWhether on the facts proved in this case the turnover in dispute can be held to be the turnover of confectionery sold in sealed containers? Held that:- Appeal allowed. The judgment of the High Court set aside and the question answered in favour of the Commissioner of Sales Tax, U. P.. As observed by the High Court, that the idea underlying the notification was to benefit small dealers, but with respect, small dealers may also sell confectionery in sealed containers. It may be that the idea underlying the exemption was, at least, partly administrative. It is difficult to check small sales made loose or in unsealed small packets. Be that as it may, in the context it is difficult to give to the expression "sealed container" a meaning different from the ordinary dictionary meaning
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