1999 INSC 0724
SUPREME COURT OF INDIA
Commissioner of Sales Tax, U.P.
Vs.
India Aluminium Cables Ltd.

                                        (S.P.Bharucha and V.N.Khare JJ.)
16.09.1998
ORDER
1. We have read the judgment and order under appeal. We have also read the circular of the
Director, Export Assistance dated January 7, 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.