Supreme Court · 2023 INSC 376 · Decided 17 April 2023
State of Gujarat and ANR. v. M/S. Saw Pipes LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 376 · [2023] 6 S.C.R. 479
- Case number
- CIVIL APPEAL No. 3481/2022
- Decided
- 17 April 2023
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11AC
Headnote
Gujarat Sales Tax Act, 1969 - s. 55A, 45, and 47 - Respondent-assessee was engaged in business of executing indivisible works of undertaking contract of coal tar and enamel coating on pipes - Respondent deposited tax at rate of 2%, however, the Assessing Officer (AO) held that of 2% as deposited but it fell under residuary entry-8 to the notification dated 18.10.1993 - Demand of difference in tax as well as the levy of interest u/s.47(4A) and penalty u/s. 45(6) of the Act, 1969 was made - By the impugned judgment and order, the High Court has set aside the
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)