Supreme Court · 2010 INSC 394 · Decided 8 July 2010
Malayala Manorama CO. LTD. v. ASSTT. Commissioner, Commercial Taxes & ANR.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 394 · [2010] 7 S.C.R. 993
- Case number
- CIVIL APPEAL No. 2267/2007
- Decided
- 8 July 2010
- Bench
- B.S. CHAUHAN, SWATANTER KUMAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963: A B s.5(3) - Printing of newspaper - Ink purchased for use c in the manufacture/printing of newspapers - Declaration furnished by assessee under Form 18 - Authorities issued notice imposing penalty on the ground that printing newspaper did not amount declaration under Form 18 was not correct - Plea of assessee 0 that s.5(3) was amended on 1.4.2000 and the amended section did not contemplate any manufacturing activity - Held: Material amendment were carried out in s.5(3)- Despite the amendments, the format of Form 18 was not amended -
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