| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | s.4-A(5) U.P Trade Tax Act |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Act(s) Referred | Uttar Pradesh Trade Tax Act, 1948 (15 of 1948) |
| Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Dismissed |
| Headnote | U.P Trade Tax Act – s. 4-A(5) – Whether for the goods, manufactured by use of modern technologies can be said to be “diversification”, and manufacturing of the goods of a nature different from the goods manufactured earlier if entitles the appellant to claim the exemption from trade tax provided u/s. 4-A(5) – Held: In case of “diversification” the goods manufactured by diversification shall be different from the goods manufactured before such diversification – In the present case, the earlier product being manufactured by the appellant was used for sealing glass bottles and subsequently the additional product produced with the use of modern technology is also being used for the same purpose namely, “sealing glass bottles” – Therefore, the same cannot be said to be manufacturing of goods different from being manufactured before such diversification – With the passage of time, due to advancement in technology, if there is a replacement of the old machinery with the new machinery for improvement in quality and quantity of a product, at the most, it can be said to be expansion and/or modernization, but it cannot be said to be “diversification” Words used in s. 4-A are clear and unambiguous – Exemption provisions are to be read as they are and construed literally – Giving the literal meaning to s. 4-A, it cannot be said that the appellant is entitled to the exemption as claimed – High Court committed no error in refusing to grant exemption to the appellant. |
| Judge | Hon'ble Mr. Justice M.R. Shah |
| Neutral Citation | 2023 INSC 20 |
| Petitioner | Amd Industries Limited (earlier Known As M/s. Ashoka Metal Decor Pvt. Ltd.) |
| Respondent | Commissioner Of Trade Tax, Lucknow & Anr |
| SCR | [2023] 1 S.C.R. 1035 |
| Judgement Date | 2023-01-09 |
| Case Number | 108 |
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