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Supreme Court of India

State of Gujarat and Anr. v. M/s. Saw Pipes Ltd.

Neutral citation
Reported as [2023] 6 S.C.R. 479
Bench M. R. Shah and B. V. Nagarathna JJ.
Decided 17 April 2023

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

In view of the above and for the reasons stated above, the present appeal succeeds.

Judgment, page 26

From the headnote

Gujarat Sales Tax Act, 1969 – s. 55A, 45, and 47 – Respondent-assessee was engaged in business of exec uting indivisible works of undertaking contract of coal t ar and enamel coating on pipes – Respondent deposited tax at rate of 2%, however, the Assessing Officer (AO) held that the composition amount was not payable at the rate of 2% as deposited but it fell under residuary entry-8 to the notification dated 18.10.1993 – Demand of difference in tax as well as the levy of interest u/s.47(4A) a nd penalty u/s. 45(6) of the Act, 1969 was made – By the impugned judgment a nd order, the High Court

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