GST – Voltage stabilizer is electronic goods for purpose of taxation under U.P. Trade Tax Act

By TG Team Goods and Services Tax Judiciary December 2, 2010 1 comment

Case Name: Commissioner of Trade Tax Vs. Parikh Gramodyog Sansthan (Supreme Court of India)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: Supreme Court of India

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Advertisement CASE LAWS DETAILS DECIDED BY: SUPREME COURT OF INDIA, IN THE CASE OF: Commissioner of Trade Tax Vs. Parikh Gramodyog Sansthan, APPEAL NO: Civil Appeal No. 651 of 2005, DECIDED ON August 11, 2010 RELEVANT PARAGRAPH FACTS The Respondent/Assessee is in the business of manufacture of voltage stabilizer and sales thereof. The Assessing Officer had passed Assessment Order dated March 31, 1997 under section 41(8) of the UP Trade Tax Act, 1948, directing S/S. Parikh Gramodyog Sansthan (Respondent) to pay Sales Tax in a sum of Rs. 1,00,875.55 and Rs. 1,93,438.00 for the assessment year...

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