Supreme Court · 2016 INSC 363 · Decided 3 May 2016
M/S Ravi Prakash Refineries (P) LTD. v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2016 INSC 363 · [2016] 5 S.C.R. 565
- Case number
- CIVIL APPEAL No. 4760/2016
- Decided
- 3 May 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
A B Central Sales Tax Act, 1956 - s.9(2) - Sale of 'Superjlower ~ De-oiled Cake' in the course of inter-State trade and commerce - In respect of which assessee-seller produced Form 'C' - Assessing C Officer levied tax on the said transaction at 2% giving benefit of reduction in rate of the tax, in on production of Form 'C' - Succeeding Assessing Officer reopened the assessment opining that there was escapement of tax as inter­ State sale of 'Sunflower De-Oiled Cake' was liable to tax at 4% and not 2% - Tax levied at 4% - Appellate Authority set aside order of re-assessment on
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