Supreme Court of India
Associated Cement Co. Ltd. v. Commercial Tax Officer, Kota & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the levy of penalties for not including the freight charges in the taxable turnover in the original returns and for not B paying the tax in respect of such freight charges is unsustainable and that the impugned penalties are liable to be quashed.
Judgment, page 27
From the headnote
Rajasthan Sales Tax Act 1954 Ss. 7AA, 10, JIB and Central Sales Tax Act 1956, S. 9-Scope of. Assessee not depositing the tax in respect of amount of freight at the time of filing original return-Revised return filed and tax deposited-Assessing authority whether competent to inipose penalty-Assessee whether liable to pay interest on the tax due. The appellant-assessee a company manufactured cement which was sold partly in the State of Rajasthan and partly outside the State. The sales tax returns relating to the sales were filed by the assessee under the Rajasthan Sales Tax Act, 1954 and under
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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