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Supreme Court of India

Assistant Commissioner, Ernakulam v. Hindustan Urban Infrastructure Ltd. and Ors.

Neutral citation
Reported as [2015] 1 S.C.R. 100
Bench H.L. Dattu and S.A. Bobde JJ.
Decided 13 January 2015

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.

What the Court ordered

We are of the considered opinion that the Official Liquidator would be required to pay the tax payable on the sale of the assets of the company in liquidation.

Judgment, page 29

From the headnote

Kera/a General Sales Tax Act, 1963 - s. 2(vi), 2(viii), 5, 5A, 22 - Dealer - Winding up proceedings of a company in liquidation - Sa/es effected by Official Liquidator pursuant thereto - Liability of the Official Liquidator to pay sales tax - Held: By inviting tenders, for the sale of the assets of the Company, the liquidator intended to conduct a transfer of the goods in liquidation - Since the said transfer falls within the wide ambit of s. 2(viii}(f}, Company in liquidation is a "dealer" with regard to the transfer - In terms of s. 5, the Company in liquidation, as a dealer, would incur

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