Supreme Court of India
M/s Godrej Sara Lee Ltd v. The Excise and Taxation Officer-cum-assessing Authority & Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the foregoing reasons, we have no other option but to invalidate the impugned final revisional orders dated 2nd March, 2009 for the Assessment Years 2003-04 and 2004-.
Judgment, page 21
From the headnote
Haryana Value Added Tax Act, 2003 : ss. 33 and 34 – Revision – As regards, tax liability on mosquito repellant manu factured by the appellant, the Revisional Authority suo moto called for the assessment records of appellant as found that the Assessing Authority erred in levying tax on mosquito repellant @ 4% instead of 10 % – It issued show cause notices and passed final revis ional order enhancing the liability of the appellant to tax @10% ins tead of 4% – Writ petition thereagainst – High Court relegated the a ppellant to the alternative remedy of appeal u/s. 33, which it had not pursued –
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
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