2023 (9) TMI 1057 - SCH - VAT and Sales Tax

Levy of purchase tax - penultimate sale - raw hides and skin purchased without tax were converted as dress hides using materials purchased at concessional rate of tax under Section 3(3) of the TNGST Act - It was held by High Court that the petitioner is therefore not entitled to exemption under Sections 5(3) and 5(4) of the Central Sales Tax Act 1956 - HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition as no case for interference was found under Article 136 of the Constitution of India. The pending application was also disposed of.