Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1956: s.8(3) Central Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Sales Tax Act, 1956: s.8(3)— Exemption from tax in respect of inter-State sales in terms of notification dated 06.05.1986 — Subsequent notification dated 07.03.1994 issued with the condition that a dealer making inter-State sales under this notification was not eligible to claim benefit under notification dated 06.05.1986 — Circular dated 15.04.1994 issued under notification dated 07.03.1994 in regard to eligibility for benefit under notification dated 06.05.1986 as well -Notification dated 07.03.1994 rescinded by notification dated 12,03.1997 —Notification dated 21.01.2000 stated that deaier claiming benefit under this notification cannot claim benefit under notification dated 06.05.1986 — Circular dated 16.04.2001 withdrawing the circular dated 15.04.1994 and purporting to clarify applicability of notification dated 06.05.1986 vis-a-vis notification dated 07.03.1994 and subsequent notifications dated 12.03.1997 and 21.01.2000 —Plea of assessee that notification dated 07.03.1994 having been re-introduced in the form of notification dated 21.01.2000, circular dated 15.04.1994 would equally apply and guide the interpretation of notification of 21.01.2000 and thus assessee was entitled to simultaneous exemption/benefit under notification dated 06.05.1986 as well as 21.01.2000 — Held : Clause 3 of the notification dated 21.01.2000 clearly lays down that benefit under the two notifications cannot be claimed at the same time — Fact that the third paragraph of the notification dated 21.01.2000 is identically worded to the third paragraph of the notification dated ' 07.03.1994 would not justify the applicability of circular dated 15.04.1994 — Evidently, benefit and advantage was given under circular dated 15.04.1994 and not under the notification dated 07.03.1994, which was lucid and couched in different terms — Circular dated 15.04.1994 was only applicable to notification dated |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2016 INSC 877 |
Petitioner | J. K. Lakshmi Cement Ltd. |
Respondent | Commercial Tax Officer, Pali |
SCR | [2016] 5 S.C.R. 261 |
Judgement Date | 2016-09-16 |
Case Number | 102 |
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