Case Laws / Head Notes / Paras
Ss. 36 & 47---Notifications SRO 598(I)/90 dated 7-6-1990 & SRO 553(I)/94 dated 9-6-1994---Sales tax, recovery of---Tax exemption---Show-cause notice---Limitation---Dispute of exemption from payment of sales tax was with regard to product namely "Dettol"---Applicant / taxpayer contended that the notice was barred by time under S.36 (2) of Sales Tax Act, 1990---Validity---Narration of facts in Show Cause Notice along with supporting evidence determines offence attracted in a particular case---Jurisdictional threshold required for issuing Show Cause Notice under S.36 of Sales Tax Act, 1990, attained importance because of disparate and contrasting character of mischief envisaged in two subsections of S. 36 of Sales Tax Act, 1990---Unless there was deliberate design or an agreement betw...
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