Supreme Court · 1994 INSC 179 · Decided 28 April 1994
State of Andhra Pradesh v. Hyderabad Asbestos Cement Production LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 179 · [1994] 3 S.C.R. 785
- Case number
- CIVIL APPEAL No. 7360/1993
- Decided
- 28 April 1994
- Bench
- M.M. PUNCHHI, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
-,\ Cemral Sales Tax Act, 1957/Central Sales Tax ( Registratio11 and Tum- over) Rules, 1957: c Ss.8( I), 8(4), Proviso/r .. 12(7) Proviso-Sale of goods to Govemment or to registered deale~Sa/es Tax on-Declaration in Jann 1C' to avail benefii under s.8(1 )-Power of appellate auth01ity to receive of words "the first assessing autho1ity" does not niean that appellate autho1ity does not have power to receive Jann 'C' in ap- D peal-Power to be exercised only where sufficient cause is shown by dealer for not fili11g the fonns upto the time of assessment before first assessing
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)