Supreme Court · 1967 INSC 98 · Decided 7 April 1967
Sales Tax Officer v. K. I. Abraham
- Court
- Supreme Court of India
- Citation
- 1967 INSC 98 · [1967] 3 S.C.R. 518
- Case number
- CIVIL APPEAL No. 404/1966
- Decided
- 7 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Sales Tax Act, 1956 (74 of 1956) Ss. 8(4), 13(') 011d (4)­ Declaration Forms filed after prescribed time under Rules-If s. 8(4) complied with. Central Salts Tax (Kerala) Rules, 1957-Rule 6(1) 1hlrd pr<YViso, validity. Sales-tax under s. 8 of the Central Sales-tax Act at the rate of date but before the order of assessment was made. The assessee filed a writ petition a1:ainst the assessment, which the High Court allowed. In appeal, this Court, HELD : The third proviso to Rule 6(1) of the Central Sales Tax (Kerala) Rules, is ultra vlres of s. 9(4) read with s. 13(3) and (4)
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