Supreme Court · 2007 INSC 190 · Decided 22 February 2007
Assistant Commissioner Anti Evasion Commercial Taxes, Bharatpur v. M/S. Amtek Indla Limited
- Court
- Supreme Court of India
- Citation
- 2007 INSC 190 · [2007] 2 S.C.R. 1092
- Case number
- CIVIL APPEAL No. 896/2007
- Decided
- 22 February 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Rajasthan Sales Tax Act. 1994-Section 78(5)-Penalty imposed on C consignee by Assessing Authority for producing non-genuine documents­ High Court holding the transactions genuine and held the Assessing Officer cannot take plea of good faith and imposed cost to be paid personally by the produced and held that there was manipulation without any reasonable basis, thus, its action was not justified-However, cost imposed set aside. D Words and Phrases: 'Good Faith"-Meaning of 'Respondent-assessee purchased certain goods from·the consignors. Vehicle of the assessee
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