https://www.taxtmi.com/caselaws?id=102559 The Supreme Court upheld the High Court's decision that weights and measures were not covered by a notification imposing single point tax on "mill-stores and hardware" under the Uttar Pradesh Sales Tax Act. The Court clarified that representations by authorities could not create an estoppel against the statute. Despite the appellant's tax liability of less than Rs. 30,000 over three years, the Court waived the tax amount due to special circumstances, ordering a refund if already collected and each party to bear their respective costs. en-us Fri, 24 Apr 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102559 The Supreme Court upheld the High Court's decision that weights and measures were not covered by a notification imposing single point tax on "mill-stores and hardware" under the Uttar Pradesh Sales Tax Act. The Court clarified that representations by authorities could not create an estoppel against the statute. Despite the appellant's tax liability of less than Rs. 30,000 over three years, the Court waived the tax amount due to special circumstances, ordering a refund if already collected and each party to bear their respective costs. Case-Laws VAT and Sales Tax Fri, 24 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102559