Supreme Court · 1986 INSC 102 · Decided 1 May 1986
State of Tamil Nadu v. Kodaikanal Motor Union (P) LID.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 102 · [1986] 2 S.C.R. 927
- Case number
- CIVIL APPEAL No. 1121/1974
- Decided
- 1 May 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF TAMIL NADU v. IODAIKANAL MOTOR UNION {P) LID. MAY l, 1986 [R. S. PATHAK AND Si\BYASACHI MUKHARJI, JJ, ] Central Sales Tax Act, 1956 - s. lOA - Penalty - Levy of - ~antum of Penalty - Determination of. A B Interpretation of Statutes - Legislative intent C y Ascertainment f)f - Duty of court. the assessees used the11 for their own consumption. The Revenue proceeded on the basis that since the goods purchased had not been used for the purpose specified in s.8(3)(b) and as recorded in the 'C' form certificates, the assessees !Ld comitted offences under s. lO(d) of the Act and
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