Sriniwas Cable Components vs State of Madhya Pradesh
Entitlement to exemption: Diversification of production apart from principal products-Diversification in no way related to manufacture of principal products, Strict construction of exemption notification, Order refusing benefit upheld-The assessee was taking benefit of exemption Notification No. A-3-24-94-ST-V (108)dated 06 October 1994 in respect of its principal products. On a lat [LexDoc Id : 429966]
Hotel Ashoka, Indian Tour. Dev. Corpn. Ltd. vs ACCT and Anr.
Sales tax: Sales in duty free shops-Goods sold by giving physical possession at duty free shops to customers, No tax imposable simply because sales not affected by transfer of documents of title to goods-The revenue contended that the sale would not be subject to tax under the Central Sales Tax Act 1956 only if it occasioned in the course of import but [LexDoc Id : 422924]
