Supreme Court of India · 2022-03-02
STATE OF UP vs M/S NIL KAMAL LTD (EARLIER KNOWN AS NIL KAMAL PLASTIC LIMITED)
- Citation / case number
- SC 2014/21438
- Court
- Supreme Court of India
- Petitioner
- STATE OF UP
- Respondent
- M/S NIL KAMAL LTD (EARLIER KNOWN AS NIL KAMAL PLASTIC LIMITED)
- Author
- HON'BLE MR. JUSTICE SANJIV KHANNA
- Bench
- HON'BLE MS. JUSTICE BELA M. TRIVEDI HON'BLE MR. JUSTICE SANJIV KHANNA
Judgment text excerpt
The Supreme Court addressed the interpretation of Section 3-H of the U.P. Trade Tax Act, 1948, concerning the levy of State Development Tax on dealers with an aggregate turnover exceeding fifty lakh rupees. The court clarified the applicability and adjustment provisions of the tax, emphasizing the need for clear legislative intent in tax matters. The appeals were allowed, affirming the interpretation that aligns with the statutory framework.