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1996 (3) TMI 419 - SC - VAT and Sales TaxGazette notification dated January 9, 1970, issued by the Government of Uttar Pradesh granting exemption from payment of sales tax to various newly set up industrial undertaking challenged Held that:- Appeal allowed. The purpose behind the amendment of section 8(2A) was to make the existing provisions clearer. Thus the object was not to bring about any change in the existing law but to set it out in clearer words. For all these reasons it is unable to uphold that the law laid down in the case of Commissioner of Sales Tax v. Pine Chemicals Ltd. [1994 (10) TMI 262 - SUPREME COURT OF INDIA] will not apply to a case governed by section 8(2A) before its amendment on April 1, 1973.
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