The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates

In the result, all the Tax Revision

Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner

Section 8 (2A) as given in the judgment dated 16.01.1992 was not correct. It was finally held in the judgment after review, that the Government Order No. 159 did not exempt from tax generally under the sales tax law of the State of Jammu & Kashmir, for Central Sales Tax and consequently, the assessee / dealer was not entitled for exemption from