Supreme Court · 1997 INSC 164 · Decided 20 February 1997
Ashok Leyland Limited ETC. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 164 · [1997] 2 S.C.R. 224
- Case number
- CIVIL APPEAL No. 999/1997
- Decided
- 20 February 1997
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
Tamil Nadu General Sales TaxAct-Ss. 16(1a & b)(2)(3)(4)(5)(6), 32, 55-Sales Tax paid in the respective states where the sales took place on sale of trucks to State organisations and others through the manufacturing C Company's R.S.O. 's in different States after receipt of the vehicles from of Fonn 'F', though this power should not be mechanically exer­ cised-Appeal against assessment order is possible-In the present case, in view of practical difficulties, Appellants to apply to Tribunal if assessing D authorities hold against them. Central Sales Tax Act 1956-Ss.
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