Supreme Court · 1973 INSC 42 · Decided 8 March 1973
State of U.P. v. Dyer Meakin Breweries LTD.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 42 · [1973] 3 S.C.R. 649
- Case number
- CIVIL APPEAL No. 1655/1970
- Decided
- 8 March 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
C•ntral Sales Tax Act, 1956, Section 10-A-A&<es.ree registei·ed ar d•ar<r in Gaziabad-Penalty proceedings lnitiat<d against asseme-Sub­ S<qu•nt/y, assessee's registration transferred to Luck111)w-Sales Tax Officer had jurisdiction to impose penalty on under the Central Sales Tax Act, 1956. at Ghaziabad. For the relevant asses•"K!'lt years, he was .Ssessed by the Tax Officer at Ghaz.iabad. The Saleo Tax Officer, Ghazia­ bad, sub5equently came to know that the assessee had misuse<! some of the 'C' Forms and, therefore, issued a
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