Supreme Court · 2005 INSC 331 · Decided 4 August 2005
M/S. A.B.C. (India) LTD. v. State of Assam and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 331 · [2005] SUPP. 2 S.C.R. 36
- Case number
- CIVIL APPEAL No. 2768/2000
- Decided
- 4 August 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(I)(g), 21, 32, 19(l)(g), 300A
Headnote
Assam General Sales Tax Act, 1993-Sections 3(1), 14, 42, 44, 46-A and 72(1)-Clearing, booking or forwarding agents or any transporter obliged to furnish complete particulars and accounts-Liable for penlaty in case of non-compliance -Provisions challenged in writ petition-Single Judge allowed writ making it a statutory obligation of every transporter or agent engaged in transport of taxable goods to obtain a Certificate of Registration along with addition of certain new Rules-Writ petition filed in this court tagged along with pending apeal-Held, as per accepted norms of taxation
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