Goods manufactured using advance modern technology, not diversification – Supreme Court
January 9, 2023
Supreme Court, VAT
Goods manufactured using advance modern/ technology not diversification i.e. different commercial activity – Supreme Court denies exemption u/s 4A of UP Trade Tax Act. ABCAUS Case Law Citation ABCAUS 3632 (2023) (01) SC Important Case Laws relied upon:Commissioner of Sales Tax, Orissa and Anr. Vs. Jagannath Cotton Company …