Supreme Court · 2005 INSC 49 · Decided 25 January 2005
Commissioner of Sales Tax Delhi and ORS. v. M/S. Shri Krishna ENGG. CO. and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 49 · [2005] 1 S.C.R. 825
- Case number
- CIVIL APPEAL No. 1717/1999
- Decided
- 25 January 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Case type
- Civil
Headnote
B Sales Tax: Delhi Sales Tax Act, 1975, Section 4(2)(a)(v)-Delhi Sales Tax Rules, 1975-Rule 8(4)(c)-Sale transaction-Purchasing dealer failing to submit C ST-/ form-liability of selling dealer to pay sales tax-Held, selling dealer is liable to pay sales tax-Object of the Act being to check evasion lose its tax entitlement. The question which arose in present appeals is whether selling dealer who is not issued ST-1 forms by their purchasing dealer is disentitled to D claim benefit of Section 4(2)(a)(v) of Delhi Sales Tax Act, 1975 and liable to pay tax on such transaction.
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