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2014 (1) TMI 829 - SUPREME COURTContravention of Section 5(3)(7) of the KGST Act - Penalty u/s 45 A(g) - Held that:- assesses M/s. Apollo Tyres Ltd., have contravened the provisions of Section 5(3) (7) of the KGST Act, 1963 by purchasing Carbon black and Rubber chemicals to the tune of Rs.1,64,24,079.10 by issuing form 18 declarations for the period from 12/82 to 3/83. Out of this Rubber chemicals and carbon black for Rs.1,34,79,016/- were utilized for the production of tyres, tubes & flaps transferred to other Branch offices outside the Kerela for sale - Therefore, there is no infirmity in the impugned judgment(s) and order(s) which would call for interference - Decided against assessee.
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