Supreme Court · 2008 INSC 313 · Decided 5 March 2008
M/S. Bharjatiya Steel Industries v. Commissioner, Sales Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 313 · [2008] 3 S.C.R. 1165
- Case number
- CIVIL APPEAL No. 1768/2008
- Decided
- 5 March 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
~ Uttar Pradesh Trade Tax Act: s.48(6) - Penalty - Imposition of, when assessee sold raw material purchased by it to other manufacturers - Iron scrap purchased by assessee c in P.Ublic auction on "as is where is basis" for manufacturing steel ingots at concessional rate of duty - furnished that entire scrap would be utilized for manufacturing purposes - 10% of such scrap sold by assessee to other dealers at concessional rate of duty, on the D ..._. ground that it was not fit for use - Imposition of penalty by • authorities - Correctness of - Held: Penalty rightly
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