Supreme Court of India
Amd Industries Limited (earlier Known as M/s. Ashoka Metal Decor Pvt. Ltd.) v. Commissioner of Trade Tax, Lucknow & Anr
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above and for the reasons stated above, present appeal fails and the same deserves to be dismissed and is accordingly dismissed.
Judgment, page 10
From the headnote
U.P Trade Tax Act – s.4- (5) – Whether for the goods, manufactured by use of modern technologies can be said to be “diversification”, and manufacturing of the goods of a nature different from the goods manufactured earlier if entitles the appellant to claim the exemption from trade tax provided u/s.4- (5) – Held: In case of “diversification” the goods manufactured by diversification shall be different from the goods manufactured before such diversification – In the present case, the earlier product being manufactured by the appellant was used for sealing glass bottles and subsequently the…
Authorities it was built on
- 1968 Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors.
- 2009 Assistant Commr. (ct) Ltu and Anr. v. Amara Raja Batteries Ltd.
- 1995 Commissioner of Sales Tax, Orissa and Anr. v. Jagannath Cotton Company and Anr.
- 2004 M/s. Parle Biscuits (p) Ltd. v. The State of Bihar and Ors.
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