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1981 (7) TMI 81 - SC - VAT and Sales Tax
Whether aluminium rolled products and extrusions can be described as "metal" for the purposes of the notifications dated December 1, 1973 and May 30, 1975 issued under the U.P. Sales Tax Act, 1948?
Held that:- The only interpretation possible is that aluminium rolled products and extrusions are regarded as distinct commercial items from aluminium ingots and billets in the notifications issued under the U.P. Sales Tax Act. Appeal dismissed.