Supreme Court · 1996 INSC 306 · Decided 23 February 1996
Calcutta Iron Merchants v. Commissioner of Commercial Taxes and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 306 · [1996] 2 S.C.R. 1030
- Case number
- CIVIL APPEAL No. 3858/1996
- Decided
- 23 February 1996
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
IRON MERCHANTS v. COMMISSIONER OF COMMERCIAL TAXES AND ANR. FEBRUARY 23, 1996 [B.P. JEEVAN REDDY AND K.S. PARIPOORNAN, JJ.) Sales tax: Be;;gal Finance (Sales tax) Act, 1941/Rules. S.4B/Rule 89A-Dealers purchasing and transp01ting iron and steel-­ Obligation on the purchasers/transporters one of the said document-Tribunal's direction that if the declaration could D not be produced the purchasers/transporters be allowed' to establish that despite his demanding, the seller did not issue the same-ff satisfied with this the approp1iate auth01ity should not seize the goods or impose
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