Supreme Court · 2004 INSC 22 · Decided 7 January 2004
Ashok Leyland LTD. v. State of Tamil Nadu and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 22 · [2004] 1 S.C.R. 306
- Case number
- CIVIL APPEAL No. 976/2001
- Decided
- 7 January 2004
- Bench
- V.N. KHARE, S.B. SINHA, AR. LAKSHMANAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- CPC Section 11
Headnote
1' Central Sales Tax Act, 1956-Section 6A(2)-lnter-State Sale-legal fiction created-Effect of-Acceptance of Form F filled by the assessee- c Held, legal .fiction operates-Order accepting Form F becomes final and cannot be reopened unless found illegal/void/voidable-Tamil Nadu General Sales Tax Judicata-Applicability of-Held, would not apply where jurisdictional question wrongly decided. D Interpretation of Statute-Must be interpreted having regard to the /ext ' and context-Stall/le must be read in its entirety-General and special "i-provision-Special provision prevails over general
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