Appeal (civil) 5654 of 1998 PETITIONER: COMMISSIONER OF SALES TAX, U.P. RESPONDENT: LAL KUNWA STONE CRUSHER (P) LTD. ETC. DATE OF JUDGMENT: 14/03/2000 BENCH: S. RAJENDRA BABU & S.N. PHUKAN JUDGMENT: JUDGMENT 2000 (2) SCR 276 The Judgment of the Court was delivered by RAJENDRA BABU, J. …
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DetailsMar 14, 2000· The respondent is a dealer engaged in purchasing of stone boulders and crushing them into stone chips, gitti and dust for the purpose of further sale. The contention put forth by the dealer is that at the time of purchase of boulders, sales tax has been paid and hence goods emerging out of the same as small stones, dust, etc. are not liable to …
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DetailsCommissioner of Sales Tax, U.P. -Appellant ... M/s. Lal Kunwa Stone Crusher (P) Ltd. etc. -Respondents Civil Appeal No. 5654 of 1998 With (SLP (C) No. 5638 of 1999) Decided on 14-3-2000 ... U.P. Sales Tax Act, 1948-Section 2(e-1)-Notification dated 7.9.81, Entry 40-Stone-Levy of sales tax-Held, term stone is wide enough to include various forms ...
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DetailsMar 21, 2021· New Tarai Stone Crusher vs State Of Uttarakhand on 30, 15) Hon'ble Supreme Court in the case of Commissioner of Sales Tax, UP vs Lal Kunwa Stone Crusher (P) Ltd, AIR 2000 SC 1161 had an occasion to deal with a question as to whether gitti, stone chips and dust continue to be stone or on crushing stone boulders into gitti, …
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