Supreme Court · 1992 INSC 187 · Decided 30 July 1992
Godrej & Boyce MFG. CO. PVT. LTD. and ORS. ETC. ETC. v. Commissioner of Sales Tax and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 187 · [1992] 3 S.C.R. 683
- Case number
- CIVIL APPEAL No. 800/1977
- Decided
- 30 July 1992
- Bench
- S. RANGANATHAN, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
', B Bombay Sales Tax Rules, 1959-Rules 41, 41-A-Set off-Claim by assessee--Legislative intention of. Bombay Sales Tax Rules, 1959-Rule 4l(iii) Explanation, Proviso and c Rule 41-A(y}-Set off under-One per cent-Calculation of. - Bombay Sales Tax Act, 195~Section 61(2}-Reference--Whether con- questioned-Rules, 41, 41A of the Bombay Sales Tax Rules, 195~Validity of. D The facts in all the appeals-(C.A.No. 803/1971-~.A.Nos.800-0l of 1977; 3843-47/1983; and 3849-50/1988 were identical and common question arose. CA.No.803 of 1977 E - -f The appellant was a registered dealer under the
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