Supreme Court · 1979 INSC 225 · Decided 30 October 1979
Cement Marketing CO. of India LTD. v. ASSTT. Commissioner of Sales-Tax, Indore &ORS.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 225 · [1980] 1 S.C.R. 1098
- Case number
- CIVIL APPEAL No. 191/1978
- Decided
- 30 October 1979
- Bench
- P.N. BHAGWATI, R.S. PATHAK (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
c D E F G B 1098 CEMENT MARKE'IJNG CO. OF INDIA LTD. v. .. ASSTT. COMMISSIONER OF SALES-TAX, INDORE &ORS. October 30, 1979 [P. N. BHAGWATI. AND R. S. PATHAK, JJ..] Mad/1ya Pradesh General Sales Tax Act 1958, Sl(o) &: Central Sales Tax Act 1956 S2(h)-'Sale Price'-Sa/e of cement under Cement Tax Act 1956, S9(2)-'false' return-Bona fide belief of assessee that the amount of 'freight' did not form part of the 'sale price' and not includible in the taxable turnover-penalty whether leviable. The assessee (appellant) effected certain transactions of sale of cement in accordance with
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)