Supreme Court · 2000 INSC 437 · Decided 7 September 2000
State of Haryana v. M/S Maruti Udyog LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 437 · [2000] SUPP. 3 S.C.R. 185
- Case number
- CIVIL APPEAL No. 4938/2000
- Decided
- 7 September 2000
- Bench
- K.T. THOMAS, R.P. SETHI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
B Sales Tax : Haryana General Sales Tax Act, 1973-Section 39; Sub-section (5); proviso--"Unable to pay the whole of the amount"-Ambit and scope of- C Held, inability to pay refers to paying capacity of person concerned and not his legal or actual liability to pay the amount demanded Act, 1956. Sales Tax D Commissioner, after serving a notice on the company, suo motu revised assessments done under both the Acts, enhancing gross turnover of the company by adding excise duty to the turnover disclosed in returns filed and disallowing part of the amount of rebate allowed by the
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