LAWS(SC)-1986-11-77

INDUSTRIAL CABLES 1 LIMITED Vs. ASSESSING AUTHORITY

Decided On November 11, 1986
INDUSTRIAL CABLES INDIA LIMITED Appellant
V/S
ASSESSING AUTHORITY Respondents

JUDGEMENT

(1.) These two writ petitions are by the same petitioners and raise the same question. The question is whether they are entitled to claim exemption from the levy of Sales tax under S. 8(2-A) of the General Sales Tax Act as it stood in 1978. This provision was, at that time, as follows :