SALES TAX OFFICER, WARD 2 MORADABAD AND 2 ORS. v. ORIENTAL COAL CORPORATION MORADABAD

Citation: [1988] 2 S.C.R. 562

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

This corn- -~ mon question arises out of the assessment to central sales tax of the ~. 9 of the Central Sales Tax Act, as it stood at the relevant time, and held that the provision cast a liability to tax only on a registered dealer and not an unregistered dealer like the...

Judgment text

This corn- -~ mon question arises out of the assessment to central sales tax of the ~. 9 of the Central Sales Tax Act, as it stood at the relevant time, and held that the provision cast a liability to tax only on a registered dealer and not an unregistered dealer like the...