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1980 (10) TMI 181 - SC - VAT and Sales TaxWhether the expression "registered dealer" in section 8(ii) of the Bombay Sales Tax Act, 1959, as applicable to the State of Gujarat means only a dealer registered under section 22 of that Act or it also comprises a dealer registered under the Central Sales Tax Act, 1956? Held that:- Appeal allowed. The legal fiction in sub-section (2) of section 4 is created for a limited purpose, namely, to make section 4 a self-contained code which not only imposes a charge of tax and lays down the rate structure, but also provides the machinery for assessment and recovery of tax and penalty. The legal fiction contained in sub-section (2) of section 4 of the Act cannot be stretched any further.
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