1998 Supreme(SC) 995
SUPREME COURT OF INDIA
S. P. Bharucha, V.N. Khare
COMMISSIONER OF SALES TAX, U. P., APPELLANT
Versus
INDIA ALUMINIUM CABLES LTD., RESPONDENT.
Civil Appeal No. 10580 of 1996 with Nos. 10402-05 and 10581 of 1996,
decided on September 16, 1998.
Headnote:Appeals dismissed
ORDER
1. We have read the judgment and order under appeal. We have also read the circular of the Director, Export Assistance dated 7-1-1970. We are quite satisfied that the conclusion of the High Court is correct having regard to the facts of these particular cases.
2. The appeals are dismissed. No order as to costs.