ADVANCE BRICKS COMPANY v. ASSESSING AUTHORITY, ROHTAK & ANR (2)

Citation: [1988] 1 S.C.R. 272

Court: Supreme Court of India

Bench: RANGANATH MISRA, M.M. DUTT

Case summary

Section 18 of the Act authorises the State Government by notification to direct that in respect of named goods, tax under Section 15 of the Act may· be levied at the first stage of sale thereof and on the issue of such a notification, tax on such goods shall be levied...

Judgment text

Section 18 of the Act authorises the State Government by notification to direct that in respect of named goods, tax under Section 15 of the Act may· be levied at the first stage of sale thereof and on the issue of such a notification, tax on such goods shall be levied...