Supreme Court · 2016 INSC 106 · Decided 29 January 2016
Commissioner of Commercial Taxes, Thiruvananthapuram, Kerala v. Mis K.T.C. Automobiles
- Court
- Supreme Court of India
- Citation
- 2016 INSC 106 · [2016] 1 S.C.R. 994
- Case number
- CIVIL APPEAL No. 2446/2007
- Decided
- 29 January 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(2); Motor Vehicles Act
Headnote
Kera/a General Sales Tax Act: s. 45A - Penalty for evasion of tax - A/legation against re~pondent-car dealer was that respondent showed the sale of cars from its Mahe Branch, wrongly arranged for registration under Motor Vehicles Act at Mahe and tax for those transactions under the provisions of Pondicherry Sales Tax Act while the sale of cars had concluded at Kozhikode Branch and by adoption of such means, respondent had derived advantage of paying sales tax in Pondicherry where the rate was lower and evaded payment of tax under
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