Supreme Court · 2010 INSC 210 · Decided 15 April 2010
Assistant Commercial Taxes Officer v. M/S. Kansai Nerolac Paints LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 210 · [2010] 4 S.C.R. 654
- Case number
- CIVIL APPEAL No. 3288/2010
- Decided
- 15 April 2010
- Bench
- S.H. KAPADIA, SWATANTER KUMAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Rajasthan Sales Tax Act, 1994 - s. 78(2) and (5) - Issue as regard imposition of penalty in terms of s. 78(5) on account C of not giving material particulars in form ST 18 A - Penalty set aside by appellate authority as also Tax Board - Revision petition - Dismissed by High Court - On appeal, held: Records and facts clearly show that High Court erred in law in not recording any reasons - D Thus, order of High Court is unreasoned and suffers from the infirmity of non-application of mind - Order of High Court set aside and the case remitted back to High Court. Certain
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