Supreme Court · 2023 INSC 92 · Decided 1 February 2023
M/S Godrej Sara Lee LTD v. The Excise and Taxation Officer-Cum-Assessing Authority & ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 92 · [2023] 3 S.C.R. 871
- Case number
- CIVIL APPEAL No. 5393/2010
- Decided
- 1 February 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Haryana Value Added Tax Act, 2003 : ss. 33 and 34 - Revision - As regards, tax liability on mosquito repellant manufactured by the appellant, the Revisional Authority suo moto called for the assessment records of appellant as found that erred in levying tax on mosquito repellant @ 4% instead of 10 % - It issued show cause notices and passed final revisional order enhancing the liability of the appellant to tax @10% instead of 4% - Writ petition thereagainst - High Court relegated the appellant to the
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