Supreme Court · 1996 INSC 59 · Decided 12 January 1996
Saral Kumar v. State of Haryana and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 59 · [1996] 1 S.C.R. 461
- Case number
- CIVIL APPEAL No. 2122/1996
- Decided
- 12 January 1996
- Bench
- B.P. JEEVAN REDDY, FAIZAN UDDIN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Haryana Sales Tax Act : Ss.37, 38-Validity 0{-S.3/l already struck down in earlier decisions-S.37 already held valid-Garificati011--Production of documents C i.e. challan, cash 1ne1no and bill-In case the driverlperson-in~charge nf Carrier sati~:fies Sales Tax Officer that the said docu1ne11ts of goods carrier record or trip sheet or log book is obligatory and cannot be dfapensed with. D Sales Tax Officer. Kanpur & Ors. v. Union of India & Ors., (1995) ,. Suppl. (1) S.C.C. 410, held applicable. State o.f Haryan(!; & Ors. v. Sant Lal & Anr., (1993) 91 S.T.C.
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