Supreme Court · 1999 INSC 547 · Decided 8 December 1999
Commissioner of Sales Tax and ANR. v. M/S. P.T. Enterprises and ANR.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 547 · [1999] SUPP. 5 S.C.R. 186
- Case number
- CIVIL APPEAL No. 8921/1994
- Decided
- 8 December 1999
- Bench
- S.P. BHARUCHA, D.P. WADHWA, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Sales Tax Madhya Pradesh General Sales Tax Act, 1958-Sec.29-A-Whether C empowers the authorities to question the value of goods as declared in the documents with reference to market Value? Held, Yes. A truck belonging to the respondent carrying 'supari' was checked by the Sales Tax authorities and in D the declaration form was less than the real value. Thus, a notice under Section 29-A (II) of the Madhya Pradesh General Sales Tax Act, 1958 was issued. The writ petition filed by the respondent to quash the said notice was allowed by High Court holding that the provisions of Section 29-A of
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