Supreme Court · 2005 INSC 454 · Decided 28 September 2005
Commissioner of Sales Tax, U.P. v. M/S Swadeshi Polytax LTD., Ghaziabad
- Court
- Supreme Court of India
- Citation
- 2005 INSC 454 · [2005] SUPP. 3 S.C.R. 663
- Case number
- CIVIL APPEAL No. 3742/2000
- Decided
- 28 September 2005
- Bench
- S.N. VARIAVA, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
TAX, U.P. v. M/S SWADESHI POLYTAX LTD., GHAZIABAD SEPTEMBER 28, 2005. [S.N. VARIAVAANDTARUN CHATTERJEE,JJ.] Taxation: U.P. Trade Tax Act, 1948-Section 29A (prior to 1971 amendment): Tax collected in excess of prescribed limit by the dealer-Held: Required to be deposited in Government lo deposit in Government treasury the D tax collected in excess of prescribed limit-Constitutionality of-Held: Constitutionally valid Constitution of India, 1950-Artic/e 141-Provision declared invalid by High Court-On appeal, Supreme Court declared it valid-Binding effect- E Held: Appeal is a
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