Supreme Court · 1999 INSC 4 · Decided 12 January 1999
M/S. American Remedies PVT. LTD. and ANR. v. GOVT. of Andhra Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 4 · [1999] 1 S.C.R. 63
- Case number
- SPECIAL LEAVE TO PETITION (CIVIL)... No. 22942/1997
- Decided
- 12 January 1999
- Bench
- A.S. ANAND, M. SRINIVASAN, R.P. SETHI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Andhra Pradesh General Sales Tax Act, 1957 : First Schedule-Entry 37-As amended by Amendment Act of 1996. B Sales Tax-:-Demand made for difference of sales tax arising as a result C of amendment of Entry 37-Challenge by assessee-Held amendment was in • exercise of the legislative powers of of assessee that demand for differential tax could not have been made held wholly mis-conceived-Assessee is liable to pay tax-Whether he has collected it from consunier or not is of no consequence. D Collector of Central Excise v. New Tobacco Co. Etc. Etc., (1998) 1 SCALE 58; Shri
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