Supreme Court · 1971 INSC 250 · Decided 16 September 1971
State of Madras v. S. G. Jayaraj Nadar & Sons
- Court
- Supreme Court of India
- Citation
- 1971 INSC 250 · [1972] 1 S.C.R. 751
- Case number
- CIVIL APPEAL No. 1404/1969
- Decided
- 16 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
751 Madras General,Sales Tax Act, 1959-Penalty under s. 12(3) can be levied only lvhen best jud,Rn1ent assessment is nzade under s. 12(2). The assessee \Vas a dealer in motor vehicles and spare parts and cer­ tain other goods. During the assessment proceedings under the Madras General Sales in the monthly return in Form A~2, three items df tutnover, namely, delivery charges relating to motor vehicles purchased by the assessee from Calcutta dealers, sales of motor parts, and sales of firewood. Assessment was made overlooking the assessee's objections in ·respect of the
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