Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1976 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (5) TMI 88 - SC - VAT and Sales TaxWhether the goods called "rayon tyre cord fabric" sold by the Delhi Cloth and General Mills Co. Ltd. to manufacturers of tyres, who use it for the purpose of impregnating it with rubber, fall under entry 18 of the Schedule of the Rajasthan Sales Tax Act, 1954? Held that:- Appeal dismissed. There is no sufficient reason for overriding and discarding the High Court's view that, on what appeared to the High Court to be a question of fact, it should not decide whether the product under consideration constitutes a fabric entitled to exemption. There was no appeal by the State of Rajasthan. It does not, therefore, seem proper for us to finally decide, on merits, the question argued before us in the appeals by the Delhi Cloth Mills, which are before us, unless we could have decided the matter in favour of the appellant. We could have only done that if we were of opinion that the taxing authorities had committed an error apparent on the face of the record. But, as already indicated above, we are not of this opinion.
|