Supreme Court · 1975 INSC 50 · Decided 27 February 1975
Khemka & CO. v. State of Maharashtra
- Court
- Supreme Court of India
- Citation
- 1975 INSC 50 · [1975] 3 S.C.R. 753
- Case number
- CIVIL APPEAL No. 2089/1969
- Decided
- 27 February 1975
- Bench
- A.N. RAY, HANS RAJ KHANNA, KUTTYIL KURIEN MATHEW, M. HAMEEDULLAH BEG, Y.V. CHANDRACHUD (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Sales Tax Act 1956-S. 9(2)-Scope of Bombay Sales Tax Act-S. 16(4)-1/ penalty under tlie Central Act could be levied under s. 16(4) of tire Bombay Act. · Section 9(2) of the Central Sales-tax Act, 1956 provides that the authorities for the time being empowered to assess, re-assess. of nny tax under the general sales-tax law of the appropriate State shall, on behalf of the Government of India, assess, re-assess, collect and enforce payment of tax, including any p~nalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under this Act is a
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