Supreme Court of India
Commissioner of Sales Tax and Anr. v. M/s. P.T. Enterprises and Anr.
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From the headnote
Sales Tax Madhya Pradesh General Sales Tax Act, 1958-Sec.29- -Whether empowers the authorities to question the value of goods as declared in the documents with reference to market Value? Held, Yes. truck belonging to the respondent carrying 'supari' was checked by the Sales Tax authorities and it was found that the value of g()ods as shown in the declaration form was less than the real value. Thus, a notice under Section 29- (II) of the Madhya Pradesh General Sales Tax Act, 1958 was issued. The writ petition filed by the respondent to quash the said notice was allowed by High Court holding
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