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1981 (1) TMI 213 - SUPREME COURT
Whether on a true construction of entry No. 15 of Notification No. ST-II-4949/X-10 (2)-74 dated May 30, 1975, issued under section 3-A of the U.P. Sales Tax Act, 1948, the negotiated sale of a thermal power plant by appellant No. 1 to appellant No. 2 is exigible to sales tax thereunder?
Held that:- The appeal is allowed and the view of the lower authorities is set aside and the sale in question is declared to be not exigible to tax under entry No. 15 of the concerned notification dated May 30, 1975.