Supreme Court · 1969 INSC 20 · Decided 3 February 1969
Ganesh Prasad Dixit v. Commissioner of Sales Tax, Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1969 INSC 20 · [1969] 3 S.C.R. 490
- Case number
- CIVIL APPEAL No. 940/1966
- Decided
- 3 February 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22(2)
Headnote
Madhya Pradesh General Sales Tax A.ct (2 of 1959), ss. 2(d) 7, 18(5) and Madhya Pradesh General Sales Tax Rules, 1959, r. 33-Notice for best judgment assessment-Time given to show cause less than 15 day~­ No prejudice to tax-payer-I/ proceedings liable to be set aside-Purchasu of building if dealer-Purchase price of building maJerial ii liable to purchase-tax. The appellants were a firm of building contractors and were registered as dealers under the Madhya Pradesh General Sales Tax, 1959. They were purchasing building materials, which were taxable under the Act, and were using
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