Supreme Court · 2001 INSC 177 · Decided 27 March 2001
Maruti Wire Industries PVT. LTD. v. S.T.O.1ST Circle, Mattancherry and ORS.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 177 · [2001] 2 S.C.R. 829
- Case number
- CIVIL APPEAL No. 3009/1999
- Decided
- 27 March 2001
- Bench
- S.P. BHARUCHA, R.C. LAHOTI, Y.K. SABHARWAL (3-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
B Sales Tax: Kerala General Sales Tax Act, 1963--Section 23(3)-Kerala General Sales Tax Rules, 1963-Rule 27(7-A)-Iiability of sales tax-Failure to file return of turnover-Held, assessee liable for other consequences but not penal interest under Section 23(3). The appellant entered into an imported inedible tallow to their factory at Ernakulam. The tallow was imported at the Cochin Port and delivered to the buyer. The appellant did not file a return of the turnover relating to the transaction. The Respondent finalised the assessment and raised a demand of sales tax where·
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