Supreme Court · 2010 INSC 167 · Decided 25 March 2010

Supreme Paper Mills LTD. v. ASSTT. COMMNR. Commercial Taxes Calcutta & ORS.

Court
Supreme Court of India
Citation
2010 INSC 167 · [2010] 3 S.C.R. 798
Case number
CIVIL APPEAL No. 1410/2003
Decided
25 March 2010
Bench
D.K. JAIN, MUKUNDAKAM SHARMA, RAJENDRA MAL LODHA (3-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

3 S.C.R. 798 SUPREME PAPER MILLS LTD. v. ASSTI. COMMNR. COMMERCIAL TAXES CALCUTIA & ORS. (Civil Appeal No. 1410 of 2003) MARCH 25, 2010 [D.K. JAIN, DR. MUKUNDAKAM SHARMA AND R.M. LODHA, JJ.) C Bengal Finance (Sales Tax) Act, 1941 - s. 11 E(2) - Show-cause notice - Issuance of - Furnishing of assessee on the ground that time period of 15 days not given and reasons justifying the issuance of notice not given - On appeal, held: Show cause notice is issued to the dealer when Commissioner is satisfied that the dealer has furnished incorrect statement of his turnover or incorrect

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