Supreme Court of India
State of Haryana v. M/s Maruti Udyog Ltd. and Ors.
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5 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax : Haryana General Sales Tax Act, 1973-Section 39; Sub-section (5); proviso--"Unable to pay the whole of the amount"-Ambit and scope of- Held, inability to pay refers to paying capacity of person concerned and not his legal or actual liability to pay the amount demanded Respondent-company is a registered dealer under Haryana General Sales Tax Act, 1973 and Central Sales tax Act, 1956. Sales Tax Commissioner, after serving a notice on the company, suo motu revised assessments done under both the Acts, enhancing gross turnover of the company by adding excise duty to the turnover
Where later benches applied it
- 2018 South Delhi Municipal Corporation v. Sms Aamw Tollways Private Ltd.
- 2013 M/s. Arcot Textile Mills Ltd. v. The Regional Provident Fund Commissioner and Ors.
- 2021 M/s. Newtech Promoters and Developers Pvt. Ltd. v. State of Up & Ors. Etc.
- 2019 M/s Tecnimont Pvt. Ltd. v. State of Punjab & Others
- 2012 M/s. Pushpa Sahakari Avas Samiti Ltd. v. M/s. Gangotri Sahakari Avas S. Ltd. and Ors.
Of those, 2 relied on · 3 referred to
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