Supreme Court of India · 1962-04-10
M/S. CHHOTABHAI JETHABHAI PATEL & CO. vs STATE OF UTTAR PRADESH
- Citation / case number
- SC 1959/145
- Court
- Supreme Court of India
- Petitioner
- M/S. CHHOTABHAI JETHABHAI PATEL & CO.
- Respondent
- STATE OF UTTAR PRADESH
- Bench
- DAS, S.K.,KAPUR, J.L.,SARKAR, A.K.,SUBBARAO, K.,HIDAYATULLAH, M. & AYYANGAR, N.R. & MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court held that the exemption notification under Section 4(1)(b) of the Uttar Pradesh Sales Tax Act, 1948, was conditional and applicable only to goods on which additional Central Excise Duty had been paid. The Court found that since no such duty was leviable on hand-made biris, the condition for exemption was not satisfied, and thus the Sales Tax Officer's assessment was upheld. The writ petition was dismissed, affirming the High Court's decision.