COMMISSIONER, SALES TAX, U.P. v. AGRA BELTING WORKS, AGRA

Citation: [1987] 3 S.C.R. 93

Court: Supreme Court of India

Bench: R.S. PATHAK, RANGANATH MISRA, B.C. RAY

Case summary

There is no dispute nor any challenge that these beltings are cotton beltings falling within cotton fabrics of all kinds and as there is a general exemption granted by the notification issued in 1957 and 1958 exempting 'cotton fabrics of all kinds', it is not possible "'hold...

Judgment text

There is no dispute nor any challenge that these beltings are cotton beltings falling within cotton fabrics of all kinds and as there is a general exemption granted by the notification issued in 1957 and 1958 exempting 'cotton fabrics of all kinds', it is not possible "'hold...