Supreme Court · 1997 INSC 565 · Decided 16 July 1997
India Carbon LTD. ETC. v. The State of Assam
- Court
- Supreme Court of India
- Citation
- 1997 INSC 565 · [1997] SUPP. 3 S.C.R. 1
- Case number
- CIVIL APPEAL No. 2156/1993
- Decided
- 16 July 1997
- Bench
- S.P. BHARUCHA, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
CARBON LTD. ETC. A v. THE STATE OF ASSAM JULY 16, 1997 [S.P. BHARUCHA AND M. JAGANNADHA RAO, JJ.) B Sales Tax: Central sales Tax Act, 1957-Section 9(2)/14-Assam Sales tax Act, 1947-Section 35-A-lmposition of interest on delayed payments of Central C Sales Tax---lnter-state sales of Petroleum in the Central Act requiling payment of interest-Assessee not liable to pay interest. The appellants were manufacturers and sellers of petroleum coke which were goods declared by section 14 of the Central Sales Tax Act, 1957. The appellants were liable to pay central sales tax on the petroleum
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