Supreme Court · 2009 INSC 577 · Decided 21 April 2009
Sree Krishna Electricals v. State of Tamil Nadu & ANR.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 577 · [2009] 6 S.C.R. 809
- Case number
- CIVIL APPEAL No. 5134/2002
- Decided
- 21 April 2009
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Tamil Nadu General Sales Tax Act, 1959 - Sale of wet . grinders - Levy of sales tax and imposition of penalty - c Assessee's claim that only parts of wet grinders sold and not wet grinders - Order of assessing authorities and High Court that a complete wet grinder was sold which was and not merely parts thereof - Interference with - Held: Not called for as regards levy of tax - As regards levy D .. of penalty, certain items not included in the turnover were disclosed in dealer's own accounts book and assessing authorities included the items in dealer's turnover and
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