Supreme Court · 2006 INSC 841 · Decided 13 November 2006
M/S Supra Marketing Agencies v. Commercial Tax Officer, Hyderabad and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 841 · [2006] SUPP. 8 S.C.R. 1120
- Case number
- CIVIL APPEAL No. 4912/2006
- Decided
- 13 November 2006
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
MARKETING AGENCIES v. COMMERCIAL TAX OFFICER, HYDERABAD AND ORS. NOVEMBER 13, 2006 B [ARIJITPASAYAT ANDLOKESHWARSINGHPANTA,JJ.] -~ Andhra Pradesh General Sales Tax Act, 1957/Central Sales Tax, 1956-. Sales Tax-Direction from Revenue-To Corporation seeking services /rvm c assessee-dealer-To deposited by t, Corporation to the Revenue-Revenue demanding balance amount from the assessee-Demand challenged in Writ Petition-Dismissed-On appeal, held: It is the Corporation and not the assessee who is required to deposit the D tax-Since the tax had been deducted at source by the Corporation
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)