Supreme Court · 2006 INSC 88 · Decided 16 February 2006
M/S. Gammon India LTD. v. SPL. Chief Secretary and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 88 · [2006] 2 S.C.R. 304
- Case number
- CIVIL APPEAL No. 1148/2006
- Decided
- 16 February 2006
- Bench
- RUMA PAL, AR. LAKSHMANAN, DALVEER BHANDARI (3-judge bench)
- Case type
- Civil
Headnote
Sales Tax: C Andhra Pradesh General Sales Tax Act, 1957: Sections 5-B(2) and 7- A(2)(ii). Sales Fax-Rights and liabilities accrued or incurred under repealed Act-Continuance of-Even after its repeal---Construction Company applied D for concessional tax available to registered dealers-Allegations reduced rates of tax from sellers-Penalty proceedings initiated under S. 7-A(2)(ii) of the APGST Ac/­ Assistant Commissioner (Commercial Taxes) confirmed additional tax and • penalty---During pendency of appeals before Deputy Commissioner (Appeals) • APGST Act repealed and AP VAT
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