Supreme Court · 1981 INSC 157 · Decided 2 September 1981
Associated Cement CO. LTD. v. Commercial Tax Officer, Kota & ORS.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 157 · [1982] 1 S.C.R. 563
- Case number
- CIVIL APPEAL No. 852/1980
- Decided
- 2 September 1981
- Bench
- P.N. BHAGWATI, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Rajasthan Sales Tax Act 1954 Ss. 7AA, 10, JIB and Central Sales Tax Act 1956, S. 9-Scope of. A B Assessee not depositing the tax in respect of amount of freight at the time of filing original return-Revised return filed and tax deposited-Assessing authority C whether competent to inipose tax due. The appellant-assessee a company manufactured cement which was sold partly in the State of Rajasthan and partly outside the State. The sales tax returns relating to the sales were filed by the assessee under the Rajasthan Sales Tax Act, 1954 and under the Central Sales Tax Act 1956
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