1994 (5) TMI 213 - SC - VAT and Sales Tax

Taxability of turnover relating to ice-cream - Held that - Review petition allowed. The exemption granted to ice-cream by notification dated 21st May, 1974, was undone by the notification dated 4th November, 1974 as well as by the Notification dated 30th May, 1975. The order of the assessing authority holding the turnover relating to ice-cream as taxable is restored.

Summary

The Supreme Court allowed the review petition regarding taxability of ice-cream turnover under the U.P. Sales Tax Act, 1948. The exemption granted to ice-cream was withdrawn by notifications dated 4th November, 1974 and 30th May, 1975. The High Court's order was set aside, and the turnover relating to ice-cream was held taxable. No penalty proceedings initiated against the respondent-dealer.