ASSIT. COMMERCIAL TAXES OFFICER vs. M/S. G.D. PHARMACEUTICALS LTD.

Case Type: Civil Appeal

Date of Judgment: 06-08-2012

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Full Judgment Text

1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5734 OF 2012 (SPECIAL LEAVE PETITION(C.)NO.18404 OF 2008)
AXES OFFICER
M/S. G.D. PHARMACEUTICALS LTD. ...RESPONDENT O R D E R 1. Delay condoned. 2. Leave granted. 3. We have heard learned counsel for the appellant to the lis . 4. This appeal is directed against the judgment and order passed by the Rajasthan High Court in S.B. Sales Tax Revision Petition No.47/2006, dated 30.04.2007. JUDGMENT 5. The issue raised in this appeal is squarely covered by the decision of this Court in the case of State of Rajasthan & Anr. Vs. D.P.Metals, (2002)1 SCC 279. In the said decision, the Court has stated that : “ ... 31. Such submission of false or forged docu- ments or declaration at the check-post Page 1 2 or even thereafter can safely be presumed to
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6. Following the aforesaid decision, the appeal is allowed and the orders passed by the First Appellate Authority Board and the High Court are set aside and the order passed by the Original Authority is restored. No costs. 7. Ordered accordingly. JUDGMENT .......................J. (H.L. DATTU) .......................J. (CHANDRAMAULI KR. PRASAD) NEW DELHI, . AUGUST 06, 2012 Page 3