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UP Trade Tax – Stainless steel wire not covered within entry (ix) of clause (iv) of S. 14 of CST Act
Case Law Details
- Case Name
- M/s. Bansal Wire Industries Ltd. & Anr Vs. State of U.P. & Ors (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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The language used in entry no. (ix) is plain and unambiguous and that the items which are mentioned there are “tools, alloy and special steel”. By using the words “of any of the above categories” in entry Nos. (ix) would refer to entries (i) to (viii) and it cannot and does not refer to entry no (xv).
However, entry (xvi) of Clause (iv) would be included in entry (xvi) particularly within the expression now therein any of the aforesaid categories. It is a settled principle of law that the words used in the section, rule or notification should not be rendered redundant a...
