Supreme Court · 2004 INSC 717 · Decided 16 December 2004
India Agencies (REGD.), Bangalore v. Addlitional Commissioner of Commercial Taxes, Banglore
- Court
- Supreme Court of India
- Citation
- 2004 INSC 717 · [2004] SUPP. 6 S.C.R. 987
- Case number
- CIVIL APPEAL No. 1922/1999
- Decided
- 16 December 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act : Section 8-Rule 12 of the Central Sales Tax (Registration and Turnover) Rules' 195-Inter state trade or Commerce-Concessional rate of sales tax-To avail the benefit of-Requirement-Held, the requirement prescribed under the Rules are mandatory and strict compliance of the for. D Central Sales Tax (Karnataka) Rules' 1957-Filing of return­ Furnishing of Original Form 'C'-To avail concessional rate of tax-Held, Not a mere formality or technicality-Rule being clear and categorical, can't be liberally construed but should be construed strictly-Rule consistent
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