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Associated Cement Company Limited Vs. Commercial Tax Officer, Kota and ors. - Court Judgment

LegalCrystal Citation
Overruled ByJ.K. Synthetics Ltd. v. Commercial Taxes Officers; E.I.D. Parry (India) Ltd. v. Assistant Commissioner of Commercial Taxes, Chennai
SubjectSales Tax
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal No. 852 of 1980
Judge
Reported inAIR1981SC1887; 1981(3)SCALE1338; (1981)4SCC578; [1982]1SCR563; [1981]48STC466(SC)
ActsRajasthan Sales Tax Act, 1954 - Sections 7(1), 7(2), 11, 11-B and 26; Rajasthan Sales Tax Rules, 1955 - Rule 25; Central Sales Tax Act, 1956 - Sections 9(2)
AppellantAssociated Cement Company Limited
RespondentCommercial Tax Officer, Kota and ors.
Advocates: Soli J. Sorabji,; B.R. Agarwal and; P.G. Gokhale, Advs
Prior historyFrom the Assessment Orders dated January 30, 1980 of the Commercial Tax officer Special Circle, Kota (Rajasthan) for the assessment year 1974-75
Excerpt:
.....attracted and liability to pay interest as required arose - appeal allowed in part - penalties on assessee under orders of assessment set aside - appeal concerning levy of interest dismissed. - order48. in accordance with the opinion of the majority, the appeal is allowed in part. the penalties imposed on the assessee under the impugned orders of assessment are set aside. the appeal in so far as the levy of interest is concerned is dismissed. the parties shall bear their own costs.
Judgment:
ORDER

48. In accordance with the opinion of the majority, the appeal is allowed in part. The penalties imposed on the assessee under the impugned orders of assessment are set aside. The appeal in so far as the levy of interest is concerned is dismissed. The parties shall bear their own costs.


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