Supreme Court · 1976 INSC 237 · Decided 23 September 1976
Indian Aluminium Cables LTD. & ANR. v. Excise and Taxation Officer & ANR.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 237 · [1977] 1 S.C.R. 716
- Case number
- CIVIL APPEAL No. 415/1976
- Decided
- 23 September 1976
- Bench
- HANS RAJ KHANNA, N.L. UNTWALIA, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
c D E F G H Pun;ab General Sales Tax Act (P1111j,,b Act 46 of 1948), s. 11 (2)-Notice 1111dcr-Wiletlier should be issued within a particulnr period. The appellant is an inter-State dealer. In respect of all the eight •quarters of the years 1969-70 and 1970-71, the appellant filed returns in quarters of 1969-70 the Assessing Authority did not accept the returns and issued notices under s. 11(2) of the Punjab General Sales Tax Act. 1948, requiring the appellant to produce evidence in support of the returns. Since the question of the appellant's liability 10 pay central sales tax for
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