Supreme Court of India
Assistant Commissioner Anti Evasion Commercial Taxes, Bharatpur v. M/s. Amtek Indla Limited
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1 Supreme Court bench has cited this judgment.
From the headnote
Rajasthan Sales Tax Act. 1994-Section 78(5)-Penalty imposed on consignee by Assessing Authority for producing non-genuine documents High Court holding the transactions genuine and held the Assessing Officer cannot take plea of good faith and imposed cost to be paid personally by the Officer-On appeal held: Assessing Officer overlooked the documents produced and held that there was manipulation without any reasonable basis, thus, its action was not justified-However, cost imposed set aside. Words and Phrases: 'Good Faith"-Meaning of 'Respondent-assessee purchased certain goods from·the
Where later benches applied it
Of those, 1 referred to
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