Case Law Details
Case Name : Wave Industries Pvt. Ltd. Vs State of U.P. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Wave Industries Pvt. Ltd. Vs State of U.P. (Supreme Court of India)
Conclusion: The Hon’ble Supreme Court held that in the event of Slum Sale, the appellant would not be liable for any tax obligations before the date on which Agreement was executed as the appellant was neither a dealer nor a manufacturer before the date of execution of Agreement. The liability would be borne out by the seller only as they had collected all the dues from their customer on behalf of the State Government and they are u
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