Supreme Court · 1991 INSC 35 · Decided 13 February 1991
Mukerian Papers LTD. v. State of Punjab
- Court
- Supreme Court of India
- Citation
- 1991 INSC 35 · [1991] 1 S.C.R. 347
- Case number
- CIVIL APPEAL No. 936/1988
- Decided
- 13 February 1991
- Bench
- RANGANATH MISRA, M.N. VENKATACHALIAH, A.M. AHMADI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 269(1)
Headnote
Punjab General Sales Tax Act, 1948: Sections 4B, 10(6) and 11 D-Raw Material consumed in manufacture of goods sent outside the State-Purchase Tax on such raw material-Levy of_:_Wheiher valid interest and penalty on such levy-Imposition of. The appellant, a registered dealer under the Punjab some part of the manufactured goods outside the state, without paying the tax on the taxable raw material consumed in the manufacture of such goods. The assessing authority issued a show cause notice for the assessee's failure to pay the said tax. Interest was also demanded on the tax
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