COMMISSIONER SALES TAX U P Vs. AGRA BELTING WORKS AGRA
LAWS(SC)-1987-4-6
SUPREME COURT OF INDIA
Decided on April 29,1987

COMMISSIONER SALES TAX U P Appellant
VERSUS
Agra Belting Works Agra Respondents

JUDGEMENT

- (1.) Special leave granted.
(2.) Delay of six days is condoned.
(3.) The short question for consideration in this appeal at the instance of the revenue is whether the High court was justified inholding that in the absence of a notification withdrawing the earlier notification dated November 25, 1958 made in exercise of power vested under S. 4 of the U. P. Sales Tax Act, 1948, sales tax would not be exigible in terms of the notification dated 1/12/1973 issued under S. 3-A of that Act.;


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