Supreme Court · 1997 INSC 532 · Decided 8 July 1997
Calcutta Jute Manufacturing CO. and ANR. v. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 532 · [1997] SUPP. 1 S.C.R. 474
- Case number
- CIVIL APPEAL No. 1902/1990
- Decided
- 8 July 1997
- Bench
- S.C. SEN, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
JUTE MANUFACTURING CO. AND ANR. v. COMMERCIAL TAX OFFICER AND ORS. JULY 8, 1997 B [S.C. SEN AND K.T. THOMAS, JJ.) Sales Tax: Bengal Financial (Sales Tax) Act, J941/West Bengal Sales Tax Act, c J954. Sections 6-B and JO-A and 11/Section 4-AAA-Turnover tax-Asses­ see unsuccessfully D liable to pay interest on the tax amount for the period under litigation before the High Court-Held, 'Yes'. Return within the meaning of section JO-A-Furnishing of return without mentioning the amount of turnover or tax payable under section 6-B-Held, amounts to failure to furnish a return
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