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1986 (11) TMI 354 - SC - VAT and Sales TaxWhether the petitioners entitled to claim exemption from the levy of sales tax under section 8(2A) of the Central Sales Tax Act as it stood in 1978? Held that:- Appeal dismissed. The exemption, it is seen, is only to sales of goods which satisfy two conditions, first, the sales should be to an undertaking supplying electrical energy to the public under a licence and second the sale should be for use by the undertaking in the generation or distribution of electrical energy. By no stretch of imagination can it be said that there was any exemption from tax generally. This may be so said even without recourse to the explanation. The explanation only puts the matter beyond all controversy.
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