CHUNNI LAL PARSHADI LAL v. COMMISSIONER OF SALES TAX, U.P., LUCKNOW

Citation: [1986] 1 S.C.R. 891

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

As cotton yarn is one of the goods which has been declared goods of special importance, for the State to levy sales tax on these goods, it is necessary to follow the conditions laid down in section 15 which are essential to ensure that such sales tax should not exceed 4%, of...

Judgment text

As cotton yarn is one of the goods which has been declared goods of special importance, for the State to levy sales tax on these goods, it is necessary to follow the conditions laid down in section 15 which are essential to ensure that such sales tax should not exceed 4%, of...