1998 INSC 0640
SUPREME COURT OF INDIA
Asstt. Commercial Taxes Officer
Vs.
Mehta Opticians
C.A.No.773 of 1995

                            (S.P.Bharucha, M.K.Mukherjee and G.T.Nanavati JJ.)
26.08.1998

                                                       ORDER
The Text below is only a summarized version of the order pronounced
Frames and glasses were exempt from payment of sales tax. Whether sale of spectacles will attract
sales tax. No manufacture is carried out when optician fits glasses into frames. Supreme Court held
that sale of spectacles was also exempt from payment of sales tax.