Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2007 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 397 - SUPREME COURTWhether turnover of the base production in accordance with clause (6) of the Notification No. 1093 dated July 27, 1991 has to be taken up for the whole of the assessment year? Held that:- Appeal dismissed.Intention of the Legislature is clear and unambiguous. Exemption is to be given on the turnover of sale of goods in an assessment year in excess of the base production. We do not find any substance in the submission advanced on behalf of the appellants
|